Electronic for Imaging (I) Pvt. Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BENGALURU vs. ANALOG DEVICES INDIA PRIVATE LIMITED, BENGALURU

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2074/Bang/2024 Assessment Year: 2011-12 The Dy. Commissioner of Income Tax, Circle – 1(1)(1), Bangalore. APPELLANT Vs. Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093. PAN - AABCA 1873 F RESPONDENT CO No.25/Bang/2025 Assessment Year: 2011-12 Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093.…

NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

ITO WARD - 5(1)(1), BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, appeals filed by assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. PAN: AACCV1683K APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner of Doddathogur Village, Income Tax,…

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-7(1)(3), BANGALORE

In the result, appeals filed by assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. PAN: AACCV1683K APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner of Doddathogur Village, Income Tax,…

ADDL/JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S TEXAS INSTRUMENTS (INDIA) PVT LTD , BANGALORE

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S TEXAS INSTRUMENTS (INDIA) PVT LTD ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by assessee stands allowed as indicated above and the appeal filed by revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 608/Bang/2016 Assessment Year : 2011-12 M/S. Robert Bosch The Deputy Engineering & Business Commissioner Of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. Pan: Aaacr7108R Appellant Respondent & It(Tp)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 20-12-2021 Date Of Pronouncement : 02-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against The Final Assessment Order Dated 28.01.2016 By The Ld.Dcit, Ltu, Circle -1, Bangalore U/S. 143(3) R.W.S. 144C Of The Act For Assessment Year 2011-12. In Revenue’S Appeal, The Following Grounds Are Raised. “1. The Directions Of Drp Is Opposed To Law & Facts Of The Case.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 608/Bang/2016 Assessment Year : 2011-12 M/s. Robert Bosch The Deputy Engineering and Business Commissioner of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. PAN: AAACR7108R APPELLANT RESPONDENT & IT(TP)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee by Advocate : Shri Sumer Singh Meena, CIT Revenue by DR (OSD)…

DCIT, BANGALORE vs. M/S ROBERT BOSCH ENGINEERING & BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by assessee stands allowed as indicated above and the appeal filed by revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 608/Bang/2016 Assessment Year : 2011-12 M/S. Robert Bosch The Deputy Engineering & Business Commissioner Of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. Pan: Aaacr7108R Appellant Respondent & It(Tp)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 20-12-2021 Date Of Pronouncement : 02-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against The Final Assessment Order Dated 28.01.2016 By The Ld.Dcit, Ltu, Circle -1, Bangalore U/S. 143(3) R.W.S. 144C Of The Act For Assessment Year 2011-12. In Revenue’S Appeal, The Following Grounds Are Raised. “1. The Directions Of Drp Is Opposed To Law & Facts Of The Case.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 608/Bang/2016 Assessment Year : 2011-12 M/s. Robert Bosch The Deputy Engineering and Business Commissioner of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. PAN: AAACR7108R APPELLANT RESPONDENT & IT(TP)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee by Advocate : Shri Sumer Singh Meena, CIT Revenue by DR (OSD)…

M/S MOOG INDIA TECHNOLOGY CENTER PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-4(1)(4), BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.394/Bang/2019 Assessment Year : 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.394/Bang/2019 Assessment Year : 2011-12 M/s. Moog India Technology Centre Private Limited, Vs. The Income Tax Officer, No.1, 2 and 3, Hosur Main Road, Ward - 4(1)(4), Electronic City, Bengaluru. Bengaluru-560 100. PAN:AAGCM 3566 Q APPELLANT RESPONDENT Appellant by : Shri. K. R. Vasudevan & Smt.Rashmi, Advocate Respondent by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 23.11.2021 Date of Pronouncement : 29.11.2021 O R D E R Per N. V. V…

TEKTRONIX (INDIA) PRIVATE LIMITED),BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is treated as partly allowed

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.666/Bang/2016 Assessment Year : 2011-12

…IT(TP)A No.666/Bang/2016 M/s. Tektronix (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.666/Bang/2016 Assessment Year : 2011-12 M/s. Tektronix (India) Pvt. Ltd. (formerly known as Tektronix Engineering Development (India) Pvt. Ltd.) Deputy Commissioner Survey No.16, Salarpuria Premia of Income-tax Kadubeesana Halli Vs. Circle-7(1)(1) Varthur Hobli, Sarjapur, Bangalore Outer Ring Road Bangalore 560 103 PAN NO : AAACT7289F APPELLANT RESPONDENT Appellant by : Shri Sharath…

ASST.C.I.T., BANGALORE vs. M/S SAP LAB INDIA PVT. LTD.,, BANGALORE

In the result, the appeal of the assessee is partly allowed while the appeal of the Revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No. & Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner Of M/S. Sap Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aafcs 3649 P 566/Bang/2016 M/S. Sap Lab Pvt. Ltd., The Assistant Commissioner Of 2011-12 Bengaluru – 560 066. Income Tax, Pan : Aafcs 3649 P Circle - 6(1)(1), Bengaluru.

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner of M/s. SAP Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAFCS 3649 P 566/Bang/2016 M/s. SAP Lab Pvt. Ltd., The Assistant Commissioner of 2011-12 Bengaluru – 560 066. Income Tax, PAN : AAFCS 3649 P Circle - 6(1)(1), Bengaluru. Appellant by : Shri. Aliasger Rampurawala, CA Respondent…

M/S SAP LABS INDIA PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeal of the assessee is partly allowed while the appeal of the Revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No. & Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner Of M/S. Sap Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aafcs 3649 P 566/Bang/2016 M/S. Sap Lab Pvt. Ltd., The Assistant Commissioner Of 2011-12 Bengaluru – 560 066. Income Tax, Pan : Aafcs 3649 P Circle - 6(1)(1), Bengaluru.

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner of M/s. SAP Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAFCS 3649 P 566/Bang/2016 M/s. SAP Lab Pvt. Ltd., The Assistant Commissioner of 2011-12 Bengaluru – 560 066. Income Tax, PAN : AAFCS 3649 P Circle - 6(1)(1), Bengaluru. Appellant by : Shri. Aliasger Rampurawala, CA Respondent…

DCIT, BANGALORE vs. M/S LAM RESEARCH (INDIA) PVT. LTD.,, BANGALORE

In the result appeal by the Assessee is partly allowed and the appeal by the Revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

…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 Nos. & Assessment Appellant Respondent Years 405/Bang/2016 M/s. Lam Research India Pvt. Ltd., DCIT, 2011-12 A-Block-11/1 and 12/1, Amrajyothi Circle – 4(1)(1), Layout Intermediate Ring Road, Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q 468/Bang/2016 DCIT, M/s. Lam Research India 2011-12 Circle – 4(1)(1), Pvt. Ltd., Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q Appellant by : Shri. Darpan Kirpalani, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR…

LAM RESEARCH (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result appeal by the Assessee is partly allowed and the appeal by the Revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

…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 Nos. & Assessment Appellant Respondent Years 405/Bang/2016 M/s. Lam Research India Pvt. Ltd., DCIT, 2011-12 A-Block-11/1 and 12/1, Amrajyothi Circle – 4(1)(1), Layout Intermediate Ring Road, Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q 468/Bang/2016 DCIT, M/s. Lam Research India 2011-12 Circle – 4(1)(1), Pvt. Ltd., Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q Appellant by : Shri. Darpan Kirpalani, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR…

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. NVIDIA GRAPHICS PVT LTD, BANGALORE

In the result appeal filed by revenue stands dismissed and appeal filed by assessee stands allowed

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2011 – 12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011 – 12 The Asst. Commissioner of M/s Nvidia Graphics Pvt. Income-tax, Ltd., Circle-5(1)(1), No.C-1, Jacaranda Wing-A, Bengaluru. Vs. Outer Ring Road, Manyata Embassy Business Park, Bengaluru-560 045. APPELLANT RESPONDENT IT(TP)A No.801/BANG/2017 Assessment Year : 2011 – 12 M/s Nvidia Graphics Pvt. The Commissioner of Ltd., Income-tax (Appeals)-5, No.C-1, Jacaranda Wing-A, Bengaluru. Outer Ring Road, Vs. . Manyata Embassy Business Park, Bengaluru-…

DCIT, BANGALORE vs. M/S CISCO SYSTEMS BV - INDIA BRANCH, BANGALORE

In the result appeal filed by revenue stands partly allowed and appeal filed by assessee stands allowed

Bench: Shri Br Baskaran & Smt. Beena Pillaiit(It)A No.309/Bang/2016 Assessment Year : 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No.309/Bang/2016 Assessment Year : 2011-12 The Dy. Commissioner of M/s CISCO Systems BV- Income-Tax (IT), India Branch, Circle-1(1), Brigade South Parade, Bengaluru. Vs. No.10, Mahatma Gandhi Road, Bengaluru-560 001. PAN – AACCC 4836 D APPELLANT RESPONDENT IT(IT)A No.426/Bang/2016 Assessment Year : 2011-12 M/s CISCO Systems BV- The Dy. Commissioner of India Branch, Income-Tax (IT), Brigade South Parade, Circle-1(1), No.10, Mahatma Gandhi Vs. Bengaluru. Road, Benga…

M/S MAVENIR SYSTEMS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.412/Bang/2016 Assessment Year : 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.412/Bang/2016 Assessment Year : 2011-12 M/s Mavenir Systems Pvt. The Income-Tax Officer, Ltd., Ward-4(1)(3), “Beech” E1, 2nd Floor, Bengaluru. Manyata Embassy Business Vs. Park, Outer Ring Road, (Hebbal – K.R Puram Section), Bengaluru-560 045. PAN – AAECM 9663 N APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 04-02-2021 Date of Pronouncement : 25-03-2021 ORDER PER BEENA PILLA…

FIBERLINK SOFTWARE PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, appeal by the Assessee is partly allowed and that by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.239/Bang/2016 Assessment Year : 2011-12 M/S. Fiber Link Software Pvt. Ltd., Vs. The Acit, No.99/100, 6Th & 7Th Floor, Prestige Circle – 3(1)(1), Tower, Residency Road, Bengaluru. Bengaluru – 560 025. Pan : Aaacf 8942 P Appellant Respondent Assessee By : Shri Nageswara Rao, Advocate Respondent By : Shri. Muzafar Hussain, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03-03-2021 Date Of Pronouncement : 03-03-2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Directed Against The Final Order Of Assessment Dated 23.12.2015 Of The Acit, Circle3(1)(1), Bangalore, Passed U/S. 143(3) R.W.S. 144C Of The Income-Tax Act, 1961 [“The Act”] In Relation To Ay 2011-12. The Assessee Is Engaged In Providing Software Development Services 2. (Swd Services) To Its Associated Enterprises (Ae). The Transaction Of Providing Swd Services To Its Ae By The Assessee Was An International Transaction & The Price Received For Rendering Such Services By The Assessee From Its Ae Has To Pass The Arm’S Length Price (Alp) Test As Provided U/S.92 Of The Income Tax Act, 1961 (Act). In This Appeal The Disputes Is With Regard To Addition Made Consequent To Determination Of Alp & Consequent Upward Revision & Adjustment Made To It(Tp)A No.239/Bang/2016 Page 2 Of 8 The Price At Which International Transaction Was Carried Out By The Assessee With Its Ae In Respect Of Software Development Services(Swd Services).

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.239/Bang/2016 Assessment year : 2011-12 M/s. Fiber Link Software Pvt. Ltd., Vs. The ACIT, No.99/100, 6th and 7th Floor, Prestige Circle – 3(1)(1), Tower, Residency Road, Bengaluru. Bengaluru – 560 025. PAN : AAACF 8942 P APPELLANT RESPONDENT Assessee by : Shri Nageswara Rao, Advocate Respondent by : Shri. Muzafar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03-03-2021 Date of Pronouncement : 03-03-2021 O R D E R Per N.V. Vasudevan, Vice President This…

ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, both the appeals of the assessee and revenue are treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.38/Bang/2016 Assessment Year: 2011-12

…IT(TP)A Nos.38 & 58/Bang/2016 M/s. ABB Global Industries & Services Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.38/Bang/2016 Assessment Year: 2011-12 M/s. ABB Global Industries & Services Ltd. 21st Floor, World Trade Centre, Brigade Gateway ACIT Dr. Rajkumar Road Vs. Circle-1(1)(1) Malleshwaram West Bangalore Bangalore-560 055 PAN No.AADCA3271B APPELLANT RESPONDENT IT(TP)A No.58/Bang/2016 Assessment Year: 2011-12 M/s. ABB Global Industries & ACIT Services Ltd. Vs. Circle-1(1)(1…