Which sections of the Income Tax Act does Dell International Services India (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(2), Section 143(3), Section 144C, Section 92CA.

Dell International Services India (P) Ltd. v. DCIT

Q: How many judgments cite Dell International Services India (P) Ltd. v. DCIT?

54 judgments on BharatTax cite Dell International Services India (P) Ltd. v. DCIT (89 Taxmann.com 44), spanning 2018 to 2024.

89 Taxmann.com 44Income Tax Appellate Tribunal2018#2159 most cited

What is Dell International Services India (P) Ltd. v. DCIT authority for?

High turnover serves as a valid criterion for excluding a company from the list of comparable companies when determining the Arm's Length Price (ALP) in transfer pricing adjustments.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Dell International Services India v DCIT · 89 Taxmann.com 44 · ITAT Bangalore · Section 92CA · Transfer Pricing · Comparable companies exclusion · High turnover filter · Arm's Length Price determination · Comparability analysis · Section 92(1) · Section 92B(1) · Functional comparability

Sections most often in play

Section 143(2)Section 143(3)Section 144C Section 92CA

Issues it is cited on

section 92b(1)section 132(1)(a)section 92(1)far analysis cost plus method resale price method working capital adjustment captive service provider multiple year data specified domestic transaction related party transaction transactional net margin method

Judgments citing Dell International Services India (P) Ltd. v. DCIT

MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 343/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Jan 2024AY 2016-17

Bench: Shri George George K & Shri Chandra Poojariit(Tp)A No.343/Bang/2021 Assessment Year : 2016-17 M/S. Marvell India Pvt. Ltd., Vs. Acit, Tower D, 10Th & 11Th Floors, Circle – 4(1)(2), Global Technoloyg Park, Marathahalli – Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. Pan : Aaecm 5559 R Appellant Respondent Assessee By : Shri. Mukesh Butani, Advocate Revenue By : Shri. G. Manoj Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 10.01.2024 Date Of Pronouncement : 10.01.2024 O R D E R Per George George K:

For Appellant: Shri. Mukesh Butani, AdvocateFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.343/Bang/2021 Assessment Year : 2016-17 M/s. Marvell India Pvt. Ltd., Vs. ACIT, Tower D, 10th and 11th Floors, Circle – 4(1)(2), Global Technoloyg Park, Marathahalli – Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. PAN : AAECM 5559 R APPELLANT RESPONDENT Assessee by : Shri. Mukesh Butani, Advocate Revenue by : Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing : 10.01.2024 Date of Pronouncement : 10.01.2024 O R D E R Per Geo…

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

…ITA Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 Assistant Commissioner of Income Tax,.......Appellant Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar -Vs.- Broadson…

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

QUEST GLOBAL ENGINEERING SERVICES PRIVATE :LIMITED,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, BELAGAVI

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 279/BANG/2022[2017-18]Status: DisposedITAT Bangalore13 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No.279/Bang/2022 Assessment Year : 2017-18

For Appellant: Shri Ankur Pai, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 92C

…IT(TP)A No.279/Bang/2022 M/s. QuEST Global Engineering Services Pvt. Ltd., Belagavi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.279/Bang/2022 Assessment Year : 2017-18 QuEST Global Engineering Services Private Limited No.437/A, Plot No.2, AEQUS Special Economic Zone Hattargi Village Vs. ACIT Circle-2 Hukkeri Taluk Belagavi Belagavi 591 245 PAN NO : AAACQ3563F APPELLANT RESPONDENT Appellant by : Shri Ankur Pai, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 03.01.2023 D…

APTEAN INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar

Section 143(3)Section 92D

…cisions rendered on the above issue by the various decisions of the ITAT Bangalore Benches in favour of the Assessee and in favour of the Revenue, respectively. The ITAT Bangalore Bench in the case of Dell International Services India (P) Ltd. Vs. DCIT (2018) 89 Taxmann.com 44 (Bang-Trib) order dated 13.10.2017, took note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore- Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the…

XCHANGING SOLUTIONS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal is partly allowed

ITA 292/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Dec 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.292/Bang/2022 Assessment year : 2017-18 Xchanging Solutions Limited, Vs. The Assessing Officer, Kalyani Tech Park, National Faceless Assessment Centre, Magnolia Building, Survey 1#, 6 & 24, Delhi [/ ITPL Main Road, K R Puram Hobli, DCIT, Circle 7(1)(1), Bangalore – 560 066. Bangalore]. PAN: AAFCS 9303L ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.12.2022…

MINDTECK (INDIA) LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 211/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

Section 143(3)

…cisions rendered on the above issue by the various decisions of the ITAT Bangalore Benches in favour of the assessee and in favour of the Revenue, respectively. The ITAT Bangalore Bench in the case of Dell International Services India (P) Ltd. Vs. DCIT (2018) 89 Taxmann.com 44 (Bang-Trib) order dated 13.10.2017, took note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt. Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the…

TYCO FIRE AND SECURITY INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal of the Assessee is partly allowed

ITA 270/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.270/Bang/2021 Assessment Year : 2016-17 Acit, M/S. Tyco Fire & Security India Private Limited, Vs. D-601, Rmz Centennial, Circle - 7(1)(1), Kundalahalli Main Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 0087 C Appellant Respondent Assessee By : Shri. Rajan Vora, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 27/11.09.2022 Date Of Pronouncement : 28.11.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Rajan Vora, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.270/Bang/2021 Assessment Year : 2016-17 ACIT, M/s. Tyco Fire and Security India Private Limited, Vs. D-601, RMZ Centennial, Circle - 7(1)(1), Kundalahalli Main Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 0087 C APPELLANT RESPONDENT Assessee by : Shri. Rajan Vora, CA Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 27/11.09.2022 Date of Pronouncement : 28.11.2022 O R D E R Per N V Vasudevan, Vice President This appeal by…

M/S. RADISYS INDIA LIMITED (FORMERLY KNOWN AS RADISYS INDIA PRIVATE LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 190/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Nov 2022AY 2017-18

For Appellant: Shri Mahveer C Jain, A.RFor Respondent: Shri Binod Kumar Singh, D.R

Section 143(3)Section 144BSection 144C(13)

…IT(TP)A No.190/Bang/2022 M/s. Radisys India Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.190/Bang/2022 Assessment Year: 2017-18 M/s. Radisys India Limited (formerly known as Radisys India Private Limited) 6th Floor, Electra Wing B Deputy Commissioner of Exora Business Park Income-tax Sarjapur Circle-3(1)(1) Vs. Marathahali Bangalore Outer Ring Road & Bengaluru 560 103 NFAC, Delhi Karnataka PAN NO : AACCC3169M APPELLANT RESPONDENT Appellant by : Shri Mahveer C Jain, A.R. Respondent…

DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 642/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Nov 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144CSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.641/Bang/2016 Assessment year : 2011-12 The Joint Commissioner of Vs. M/s.Dell International Services Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Bangalore – 560 071. PAN : AAACH 1925Q APPELLANT RESPONDENT IT(TP)A No.642/Bang/2016 Assessment year : 2011-12 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India…

JCIT, BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 641/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Nov 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sri.Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144CSection 92CSection 92C(3)

M/S. IG INFOTECH (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 204/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Nageswar Rao, A.RFor Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 144BSection 144C(13)Section 92C

…IT(TP)A No.204/Bang/2022 IG Infotech (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.204/Bang/2022 Assessment Year: 2017-18 IG Infotech (India) Pvt. Ltd. 2nd Floor, Infinity Building Khata No.436, Survey No.13/1B, 12/1B, Challagatta Village ACIT Varthur Hobli, Circle-3(1)(1) Vs. Intermediate Ring Road Bengaluru Domlur Bengaluru 560 071 PAN NO : AABCH4430K APPELLANT RESPONDENT Appellant by : Shri Nageswar Rao, A.R. Respondent by : Shri Praveen Karanth, D.R. Date of Hear…

DOVER INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, appeal of the Assessee is partly allowed

ITA 460/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.460/Bang/2022 Assessment Year : 2017-18 M/S. Dover India Private Limited, Vs. Dcit, Bagmane Laurel, 1St Floor, Circle – 2(1)(1), Block C, Bagmane Tech Park, Bengaluru. C. V. Raman Nagar, Bengaluru – 560 093. Pan : Aaaci 3920 N Appellant Respondent Assessee By : Shri. Chavali Narayanan, Ca Revenue By : Capt. Pradeep Arya, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.10.2022 Date Of Pronouncement : 21.10.2022 O R D E R Per N. V. Vasudevanthis Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 29.03.2022 Of National Faceless Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Assessment Year 2017-18. 2. The Assessee In Engaged In The Business Of Providing Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee

For Appellant: Shri. Chavali Narayanan, CAFor Respondent: Capt. Pradeep Arya, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92ASection 92B(1)Section 92CSection 92C(2)Section 92F

…cisions rendered on the above issue by the various decisions of the ITAT Bangalore Benches in favour of the Assessee and in favour of the Revenue, respectively. The ITAT Bangalore Bench in the case of Dell International Services India (P) Ltd. Vs. DCIT (2018) 89 Taxmann.com 44 (Bang-Trib) order dated 13.10.2017, took IT(TP)A No.460/Bang/2022 Page 14 of 18 note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra)…

MFX INFOTECH PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 251/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 251/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 133(6)Section 143(3)Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 251/Bang/2021 (Assessment Year: 2016-17) M/s. MFX Infotech Pvt. Ltd. vs DCIT, Circe - 4(1)(2) 3/3/2 Quess House, Sarjapur BMTC Building, 80 Feet Road Ambalipura Road 6th Block, Koramangala Bengaluru 560095 Bellandur Gate Bengaluru 560102 PAN – AAJCM2530P (Appellant) (Respondent) Assessee by: Shri Padamchand Kincha, CA Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 27/09/2022 Date of pronouncement: 21/10/2022 O R D E R Per: Padmavat…

M/S. MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE- 4(1)(2), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 2577/BANG/2019[2015-16]Status: DisposedITAT Bangalore21 Oct 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Mukesh Butani, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2577/Bang/2019 Assessment year : 2015-16 Marvell India Pvt. Ltd., Vs. The Deputy Tower D, 10th & 11th Floors, Commissioner of Income Global Technology Park, Tax, Marathahalli Sarjapur Outer Circle 4(1)(2), Ring Road, Bellandur, Bengaluru. Bengaluru – 560 103. PAN: AAECM 5559R APPELLANT RESPONDENT Appellant by : Shri Mukesh Butani, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.10.2022 Date of Pronouncement…

SOFTLAYER TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(2), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 265/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Oct 2022AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.265/Bang/2021 Assessment year : 2016-17 M/s Softlayer Technologies Vs. The Asst. Commissioner of Pvt. Ltd., Income Tax, No.12, Subramanya Arcade, Circle-6(1)(2), Bannerghatta Road, Bengaluru. Bangalore-560 029. PAN – AAVCS 4795 A APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, C.A Revenue by : Dr. Manjunath Karkihalli, CIT (DR) Date of hearing : 12.07.2022 Date of Pronouncement : 10.10.2022 O R D E R Per Laxmi Prasad Sahu, Accounta…

GE BE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 304/BANG/2022[2017-18]Status: DisposedITAT Bangalore29 Sept 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.304/Bang/2022 Assessment Year : 2017-18 Vs. Dcit, M/S. Ge Be Pvt. Ltd., Circle – 3(1)(1), 60, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. Pan : Aaacg 6714 A Assessee Respondent Assessee By : Shri. Aliasgar Rampurawala, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Aliasgar Rampurawala, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92(1)Section 92B(1)

…cisions rendered on the above issue by the various decisions of the ITAT Bangalore Benches in favour of the assessee and in favour of the Revenue, respectively. The ITAT Bangalore Bench in the case of Dell International Services India (P) Ltd. Vs. DCIT (2018) 89 Taxmann.com 44 (Bang-Trib) order dated 13.10.2017, took note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the c…

CONTINUSERVE SOFTECH INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal by the Assessee is partly allowed

ITA 242/BANG/2021[2016-17]Status: DisposedITAT Bangalore23 Sept 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.242/Bang/2021 Assessment Year : 2016-17 Vs. Dcit, M/S. Continuserve Softech India Pvt. Ltd., Circle – 2(1)(1), Prathik Tech Park, 2Nd & 3Rd Floor, Bengaluru. Sy. No.93/1, Veerasandra Village, Attibele Hobli, Hosur Road, Electronic City Phase 1, Bengaluru – 560 100. Pan : Aaacc 8342 A Assessee Respondent Assessee By : Shri. Darpan Kirpalani, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 22.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Darpan Kirpalani, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…cisions rendered on the above issue by the various decisions of the ITAT Bangalore Benches in favour of the Assessee and in favour of the Revenue, respectively. The ITAT Bangalore Bench in the case of Dell International Services India (P) Ltd. Vs. DCIT (2018) 89 Taxmann.com 44 (Bang-Trib) order dated 13.10.2017, took note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High IT(TP)A No.242/Bang/2021 Page 13 of 29 Court in the case of Chryscapital (supra)…

IRON MOUNTAIN SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

ITA 307/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.307/Bang/2022 Assessment Year : 2017-18 M/S. Iron Mountain Services Private Limited, Vs. The Deputy Commissioner Of Income Tax, Level 10, Citrine Building Bagmane World Circle – 3(1)(1), Technology Centre, 4, Outer Ring Road, Bengaluru. Mahadevpura, Bengaluru – 560 048. Pan : Aahcm 2578 F Appellant Respondent Appellant By : Shri. Chavali Narayanan, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 20.09.2022 Date Of Pronouncement : 20.09.2022 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Order Dated 27.02.2022 Of National Faceless Assessment Centre (Nfac), Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Assessment Year 2017-18. 2. The Assessee In Engaged In The Business Of Provision Of Information Technology Enabled Services (Ites), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee & Its Wholly

For Appellant: Shri. Chavali Narayanan, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.307/Bang/2022 Assessment Year : 2017-18 M/s. Iron Mountain Services Private Limited, Vs. The Deputy Commissioner of Income Tax, Level 10, Citrine Building Bagmane World Circle – 3(1)(1), Technology Centre, 4, Outer Ring Road, Bengaluru. Mahadevpura, Bengaluru – 560 048. PAN : AAHCM 2578 F APPELLANT RESPONDENT Appellant by : Shri. Chavali Narayanan, CA Respondent by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 20.09.2022 Date of Pronou…

ETISALAT SOFTWARE SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal is allowed for statistical purposes

ITA 240/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Bharadwaj Sheshadri, CAFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92BSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.240/Bang/2022 Assessment year : 2017-18 Etisalat Software Solutions Vs. The Deputy Commissioner of Pvt. Ltd., Income Tax, (through Liquidator Shri Circle 2(1)(1), Balady Shekar Shetty), Bangalore. E-98, 7A Cross, Manyata Residency, Nagavara, Bengaluru – 560 045. PAN: AABCE 7261M APPELLANT RESPONDENT Appellant by : Shri Bharadwaj Sheshadri, CA Respondent by : Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.09.2022 Date of Pronouncement : 20.…

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