EMC Software and Services Pvt. Ltd. v. JCIT

115 Taxmann.com 293Reported decision2020#9526 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Issues it is cited on

section 92b(1)r&d expendituresection 92dcaptive service providerinterest on outstanding receivablesrelated party transactionworking capital adjustmentsection 92bintangible assetscomparable companiestransactional net margin methodmost appropriate method

Judgments citing EMC Software and Services Pvt. Ltd. v. JCIT

M/S. APPLIED MATERIALS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

ITA 2582/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

…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. 2582/Bang/2019 Assessment Year : 2015-16 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Bangalore. Vs. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri A. Ramesh Kumar, Addl. Revenue by CIT (DR) Date of Hearing : 23-11-2022 Date of Pronouncement : 30-12-2022…

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)

…IT(TP)A No.211/Bang/2022 M/s. Mindteck (India) Limited, Bangalore 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.211/Bang/2022 Assessment Year: 2017-18 Mindteck (India) Limited Block-1, 3rd Foor, 664 23/24 AMR Techpark Deputy Commissioner Hosur Main Road of Income-tax Vs. Bommanahalli, Circle-4(1)(1) Bangalore 560 068 Bangalore PAN NO : AAACH1072Q APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing 21 11 2022 Date of Prono…

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

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore 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.2889/Bang/2017 IT(TP)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15 Alcon Laboratories (India) Pvt. Ltd. Deputy Commissioner of 11th Floor, RMZ Azure Income-tax Bellary Road, Hebbal Vs. Circle-1(1)(1) Bangalore 560 092 Bangalore PAN NO : AACCA3430F APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. A.R. Respondent by : Shri Sa…

ALCON LABORATORIES (INDIA0 PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore 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.2889/Bang/2017 IT(TP)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15 Alcon Laboratories (India) Pvt. Ltd. Deputy Commissioner of 11th Floor, RMZ Azure Income-tax Bellary Road, Hebbal Vs. Circle-1(1)(1) Bangalore 560 092 Bangalore PAN NO : AACCA3430F APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. A.R. Respondent by : Shri Sa…

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.…

M/S APPLIED MATERIALS INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(1), BANGALORE

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

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.3403/Bang/2018 Assessment year : 2014-15 Applied Materials India Pvt. Ltd., Vs. The Income Tax Officer, Unit 5, 3rd Floor, Explorer Building, Ward 1(1)(1), International Tech Park, Bangalore. Whitefield Road, Bangalore – 560 066. PAN: AAECA 2635C ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore. Date of hearing : 30.05.2022 Date of Pronouncement : 08.06.2022 O R D E R Pe…

M/S. VEE TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-7, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 7/BANG/2022[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner Of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent It(Tp)A No.2042/Bang/2019 Assessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. Ito, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent Appellant By : Shri. Suresh Muthukrishna, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 02.03.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishna, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10BSection 143(3)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT IT(TP)A No.2042/Bang/2019 Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. ITO, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT Appellant by : Shri. Suresh Muthu…

M/S. VEE TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 7(1)(2), BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 2042/BANG/2019[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner Of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent It(Tp)A No.2042/Bang/2019 Assessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. Ito, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent Appellant By : Shri. Suresh Muthukrishna, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 02.03.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishna, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10BSection 143(3)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT IT(TP)A No.2042/Bang/2019 Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. ITO, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT Appellant by : Shri. Suresh Muthu…

M/S CYPRESS SEMICONDUCTOR TECHNOLOGY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

In the result, appeal of the assessee stands partly allowed

ITA 3133/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3133/Bang/2018 Assessment Year : 2014-15 M/S. Cypress Semiconductor Technology India Pvt. Ltd., The Deputy No. 65/2, Bagmane Laurel, Commissioner Of Block C, Bagmane Tech Park, Income Tax, C.V Raman Nagar, Circle – 2 (1)(1), Bangalore – 560 093. Bangalore. Vs. Pan: Aabcc2470Q Appellant Respondent

For Respondent: Smt. Tanmayee Rajkumar
Section 133(6)Section 92CSection 92D

…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. 3133/Bang/2018 Assessment Year : 2014-15 M/s. Cypress Semiconductor Technology India Pvt. Ltd., The Deputy No. 65/2, Bagmane Laurel, Commissioner of Block C, Bagmane Tech Park, Income Tax, C.V Raman Nagar, Circle – 2 (1)(1), Bangalore – 560 093. Bangalore. Vs. PAN: AABCC2470Q APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjunath Karkaihalli, Revenue by CIT DR Date of Hearing : 20-01-2022 Date of Pronouncement : 28-02-2022 ORDER…

M/S TRILAR VIDEO TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1) , BANGALORE

In the result, the appeal filed by assessee stands allowed

ITA 3367/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Nov 2021AY 2014-15

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

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 3367/Bang/2018 Assessment Year: 2014-15 M/s. Synamedia India Pvt. Ltd. (Formerly known as Trilar Video Technologies The Assistant India Pvt. Ltd.), Commissioner of Income Block 9A & 9B, Pritech Tax, Park, Survey No. 51-64/4, Circle 7(1)(1), Sarjapur Outer Ring Road, vs. Bangalore. Bellandur Village, Bangalore – 560 103. PAN: AACCN1140K (Appellant) (Respondent) Assessee by : Shri Sharath Rao, CA Revenue by : Shri Muzaffar Hussain, CIT (DR)…

M/S ARM EMBEDDED TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(1), BANGALORE

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

ITA 3374/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Nov 2020AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/S.Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., Sez Citrine Block, 5Th & 6Th Floors, Marathahalli, Orr, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, Cit (D.R)

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (D.R)
Section 143(2)Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/s.ARM Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., SEZ Citrine Block, 5th & 6th Floors, Marathahalli, ORR, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, CIT (D.R) Date of Hearing : 05.08.2020. Date of Prono…