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

85 Taxmann.com 124Income Tax Appellate Tribunal2017#3115 most cited

What is Electronic for Imaging (I) Pvt. Ltd. v. DCIT authority for?

Comparability of a company for transfer pricing purposes must be decided afresh by the TPO after considering the facts recorded in prior tribunal decisions. The tribunal may direct exclusion of comparable companies based on such prior decisions.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Electronic for Imaging India Pvt. Ltd. v. DCIT · 85 Taxmann.com 124 · ITAT · transfer pricing · comparable companies · TPO · arm's length price · related party transaction · TNMM · multiple year data

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

Jda Software India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, ground No.3(d) is allowed

ITA 352/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Oct 2020AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.352/Bang/2016 : Asst.Year 2011-2012 M/S.Blue Yonder India Private The Dy.Commissioner Of Limited, (Formerly Jda Software Income-Tax, Circle 4(1)(1) Vs. India Private Limited) Bangalore. Tower A, Mantri Commercio, Next To Sakra World Hospital, Outer Ring Road, Bellandur Bangalore – 560 103. Pan : Aaecm1111H. (Appellant) (Respondent) Appellant By : Smt.Tanmayee Rajkumar, Advocate Respondent By : Sri.Rajesh Kumar, Jha, Cit-Dr Date Of Date Of Hearing : 15.10.2020 Pronouncement : 19.10.2020 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Assessment Order Dated 31.12.2015 Passed U/S 143(3) R.W.S. 144C(1) Of The I.T.Act, Pursuant To The Dispute Resolution Panel (Drp)’S Direction Dated 24.11.2015. The Relevant Assessment Year Is 2011-2012. 2. The Issues Involved In This Appeal Are As Follow:-

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Sri.Rajesh Kumar, Jha, CIT-DR
Section 143(3)Section 234DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM IT(TP)A No.352/Bang/2016 : Asst.Year 2011-2012 M/s.Blue Yonder India Private The Dy.Commissioner of Limited, (Formerly JDA Software Income-tax, Circle 4(1)(1) Vs. India Private Limited) Bangalore. Tower A, Mantri Commercio, Next to Sakra World Hospital, Outer Ring Road, Bellandur Bangalore – 560 103. PAN : AAECM1111H. (Appellant) (Respondent) Appellant by : Smt.Tanmayee Rajkumar, Advocate Respondent by : Sri.Rajesh Kumar, Jha, CIT-DR Date of Date of Hearing : 15.10.2020 Pronouncement : 19.…

Netscout Systems Software India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 875/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Mar 2020AY 2011-12

Bench: Shri N.V Vasudevan, Vice- & Shri B.R.Baskaranit(Tp) A Nos.875/Bang/2017 (Assessment Year : 2011-12) Net Scout Systems Software India Private Limited, Manyata Embassy Business Park, Silver Fir, Block L5-Wing B, 7Th Floor, Rachenahalli Nagawara Village Ring Road, Outer Ring Road, Bangalore-560045. Pan – Aaics0944E …. Appellant Vs. The Dy. Commissioner Of Income-Tax, Circle-5(1)(2), 2Nd Floor, Bmtc Building 80 Feet Road, Near New Passport Office, Koramangala, Bengaluru-560095. ….. Respondent Assessee By : Shri Chavali Narayanan, Ca Revenue By : Smt.R.Premi, Jcit (Dr) Date Of Hearing : 09-03-2020 Date Of Pronouncement : 11 -03-2020 O R D E R

For Appellant: Shri Chavali Narayanan, CAFor Respondent: Smt.R.Premi, JCIT (DR)
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP) A Nos.875/Bang/2017 (Assessment year : 2011-12) Net Scout Systems Software India Private Limited, Manyata Embassy Business Park, Silver Fir, Block L5-Wing B, 7th Floor, Rachenahalli Nagawara Village Ring Road, Outer Ring Road, Bangalore-560045. PAN – AAICS0944E …. Appellant Vs. The Dy. Commissioner of Income-tax, Circle-5(1)(2), 2nd Floor, BMTC Building 80 Feet Road, Near New Passport Office, Koramangala, Bengaluru-560095. ….. Respondent Assessee by : Shri Chavali N…

DCIT, Bangalore vs. M/S Broadcom Communication Technologies Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed to the extent of its prayer for inclusion of R

ITA 481/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Feb 2020AY 2011-12

Bench: Shri N.V Vasudevan, Vice- & Shri B.R.Baskaranit(Tp) A Nos.481/Bang/2016 (Assessment Year : 2011-12) The Dy. Commissioner Of Income-Tax, Circle-1(1)(2), Room No.242, 2Nd Floor, Bmtc Building 80 Feet Road, Koramangala, Bengaluru-560095. …. Appellant Vs. M/S Brocadecommunications Systems Pvt.Ltd. 7Th Floor, A Wing, Tower 3, Phase I, Vrindavan Tech Village, Sez Outer Ring Road, Deverabeesanahalli Village, Varthur Hobli, Bangalore-560 037. Pan – Aaccb4490N ….. Respondent Co No.59/Bang/2017 (By Assessee) (Assessment Year : 2011-12) Assessee By : Shri T.Suryanarayana & Ms.Manasa Ananthan, Advocates Revenue By : Mr.Muzaffar Hussain, Cit (Dr) Date Of Hearing : 17-02-2020 Date Of Pronouncement : 19-02-2020 O R D E R

For Appellant: Shri T.Suryanarayana & Ms.Manasa Ananthan, AdvocatesFor Respondent: Mr.Muzaffar Hussain, CIT (DR)
Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP) A Nos.481/Bang/2016 (Assessment year : 2011-12) The Dy. Commissioner of Income-tax, Circle-1(1)(2), Room No.242, 2nd Floor, BMTC Building 80 Feet Road, Koramangala, Bengaluru-560095. …. Appellant Vs. M/s BrocadeCommunications Systems Pvt.Ltd. 7th Floor, A Wing, Tower 3, Phase I, Vrindavan Tech Village, SEZ Outer Ring Road, Deverabeesanahalli Village, Varthur Hobli, Bangalore-560 037. PAN – AACCB4490N ….. Respondent CO No.59/Bang/2017 (By Assessee) (Assessment year :…

M/S Mportal (India) Wireless Solutions Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, appeal filed by assessee stands partly allowed

ITA 465/BANG/2016[2011-12]Status: DisposedITAT Bangalore28 Aug 2019AY 2011-12

Bench: Shri J. Sudhakar Reddy & Smt.Beena Pillaiita No.465(Bang)/2016 (Assessment Year : 2011-12) M/S Mportal (India) Wireless Solutions Pvt.Ltd., No.785, Axis Sai Jyothi, Jp Nagar, 1St Phase, 15Th Cross, Bangalore-560 078 Panno.Aadcm7527N Appellant Vs The Asst. Commissioner Of Income Tax, Circle-4(1)(2), Bangalore Respondent Appellant By : Shri M. Kaushik, Advocate Revenue By : Ms. Neera Malhotra, Cit Date Of Hearing : 17-07-2019 Date Of Pronouncement : O R D E R Per Beena Pillai: Present Appeal Has Been Filed By Assessee Against Assessment Order Passed Under Section 143 (3) Read With 144C (13) Of The Act, By Ld.Acit Circle 4 (1) (2), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: 1 The Orders Of The Tpo / Drp / Assessing Officer In So Far As They Are Against The Appellant, Are Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Appellant: Shri M. Kaushik, AdvocateFor Respondent: Ms. Neera Malhotra, CIT
Section 143Section 92C

…IT(TP)A No.465(B)/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICIAL MEMBER ITA No.465(Bang)/2016 (Assessment Year : 2011-12) M/s Mportal (India) Wireless Solutions Pvt.Ltd., No.785, Axis Sai Jyothi, JP Nagar, 1st Phase, 15th Cross, Bangalore-560 078 PANNo.AADCM7527N Appellant Vs The Asst. Commissioner of Income tax, Circle-4(1)(2), Bangalore Respondent Appellant by : Shri M. Kaushik, Advocate Revenue by : Ms. Neera Malhotra, CIT Date of hearing : 17-07-2019 Date of pronouncement : O R D E R PER BEENA…