EPAM Systems India (P.) Ltd. v. ACIT (100 Taxmann.com 335)

Technip India Limited, New Delhi vs. ACIT, Spl Range-9, New Delhi

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 9852/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

Technip India Ltd., Noida vs. Addl.CIT, Special Range- 9, New Delhi

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 6390/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Ltpu, Bangalore

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services 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.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

M/S. Infineon Technologies India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru

In the result the appeal filed by assessee stands allowed partly

ITA 2870/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Mar 2022AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2870/Bang/2017 Assessment Year: 2013-14 M/S. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9Th Floor Prestige Of Income-Tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 Pan No : Aabcs6967N Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent By : D.R. Date Of Hearing : 13.01.2022 Date Of Pronouncement : 31.03.2022 O R D E R Per Beena Pillai: Present Appeal Is Filed By Assessee Against The Order Dated 16/10/2017 Passed By The Ld.Dcit Under Section 143(3) R.W. Section 144C(13) For Assessment Year 2013-14 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

For Appellant: Shri K.R. Vasudevan, A.R

Section 133(6)Section 143(3)Section 144C(13)Section 40Section 92C

…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.2870/Bang/2017 Assessment Year: 2013-14 M/s. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9th Floor Prestige of Income-tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 PAN NO : AABCS6967N APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent by : D.R. Date of Hearing : 13.01.2022 Date of Pronouncement : 31.03.2022 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal…

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

ITA 3089/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

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

For Appellant: Shri K.R. Vasudevan, Advocate

Section 92C

…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

ITA 3088/BANG/2018[2011-12]Status: DisposedITAT Bangalore25 Mar 2022AY 2011-12

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

For Appellant: Shri K.R. Vasudevan, Advocate

Section 92C

…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. Arctern Consulting Pvt. Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(2), Bengaluru

ITA 2747/BANG/2017[2013-14]Status: DisposedITAT Bangalore03 Nov 2021AY 2013-14

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(Tp)A. No. 2747/Bang/2017 Assessment Year: 2013-14 M/S. Arctern Consulting Pvt. Ltd., Embassy Tech Village, The Deputy Tower 2B, Commissioner Of Hibiscus 5Th Floor, Income Tax, Outer Ring Road, Circle – 1(1)(2), Vs. Deverabeesanahalli, Bangalore. Bangalore – 560103. Pan: Aaeca9113F (Appellant) (Respondent) Smt. Tanmayee Rajkumar, Appellant By : Advocate Respondent By : Shri Gopinath C.H., Cit (Dr) Date Of Hearing : 23.09.2021 Date Of Pronouncement : 03.11.2021 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 17/10/2017 Passed Under Section 143(3) R.W.S. 144C(13) Of The Act By The Ld.Dcit, Circle1(1)(2), Bangalore On Following Grounds Of Appeal: “1. That The Order Of The Respondent / Assessing Officer ('Ao' For Short) Pursuant To The Directions Of The Dispute Resolution Panel (The Drp' For Short). To The Extent Prejudicial To The Appellant. Is Bad In Law & Liable To Be Set Aside. 2. Adjustment To The Prices Charged By The Appellant For International Transactions-

For Appellant: AdvocateFor Respondent: Shri Gopinath C.H., CIT (DR)

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 2747/Bang/2017 Assessment Year: 2013-14 M/s. Arctern Consulting Pvt. Ltd., Embassy Tech Village, The Deputy Tower 2B, Commissioner of Hibiscus 5th Floor, Income Tax, Outer Ring Road, Circle – 1(1)(2), vs. Deverabeesanahalli, Bangalore. Bangalore – 560103. PAN: AAECA9113F (Appellant) (Respondent) Smt. Tanmayee Rajkumar, Appellant by : Advocate Respondent by : Shri Gopinath C.H., CIT (DR) Date of Hearing : 23.09.2021 Date of Pronouncement : 03.1…

Arm Embedded Technologies Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

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

ITA 1824/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Jul 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.1824/Bang/2017 Assessment Year: 2013-14

For Appellant: Shri T. Suryanarayana, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)Section 234BSection 28

…IT(TP)A No.1824/Bang/2017 ARM Embedded Technologies 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.1824/Bang/2017 Assessment Year: 2013-14 ARM Embedded Technologies Pvt. Ltd. Bagmane World Technology Pvt. Ltd., SEZ Citrine Block, 5th Floor, Marathahalli Outer Ring Road, Doddanakundi Village DCIT Circle-1(1)(1) Vs. Mahadevapura Bangalore Bangalore 560 048 PAN NO : AAECA1582E APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, A.R. Respondent by : Shri Muzaffar Hussain, D.…

Cambridge Technology Enterprises Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result assessee’s appeal stand partly allowed

ITA 208/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Nov 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. P. Murali Mohana Rao, A.RFor Respondent: Sh. YVST Sai, CIT, D.R

Section 115JSection 143(1)Section 143(3)Section 92C

…act of interest on receivables and accordingly no separate adjustment is required to be made towards the interest on the receivables. In support of his contention, he placed reliance upon the following decisions. (i) EPAM Systems India (P) Ltd. Vs ACIT (2018) 100 Taxmann.com 335 (Hyd- Trib.) (ii) Open Text Corporation India P Ltd. Vs DCIT in ITA no. 232/Hyd/2016 (iii) Hacket Group India Ltd. In ITA no.2039/Hyd/2017 8.8. The third argument put forward is that no interest can be charged on the receivables when the assessee is not paying any interest on trade payables or advances from the non-AE customers. In suppor…

EPAM Systems India (P.) Ltd. v. ACIT

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