Genisys Integrating System v DCIT 15 ITR Trib 475, Kodiak Networks v. ACIT

23 ITR (Trib) 464Income Tax Appellate Tribunal#7062 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing Genisys Integrating System v DCIT 15 ITR Trib 475, Kodiak Networks v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE vs. M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED( FORMERLY KNOWN AS SYMPHONEY TELECA CORPORATION INDIA PRIVATE LIMITED), BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 631/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Dec 2022AY 2011-12

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.631/Bang/2016 : Asst.Year 2011-2012 The Deputy Commissioner Of M/S.Harman Connected Income-Tax, Circle 3(1)(2) Services Corporation India V. Bangalore. Private Limited (Formerly Symphony Telca Corporation India Pvt. Ltd.) No.3 & 3A, Eoiz Industrial Area, Survey No.85 & 86, Sadarmangala Village, K.R.Puram, Hobli Bangalore – 560 066 Pan : Aabcg5658E. (Appellant) (Respondent) Appellant By : Smt.Tanmayee Rajkumar, Advocate Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 16.12.2022 Date Of Hearing : 15.12.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Revenue Is Directed Against Final Assessment Order Dated 29.01.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2011-2012. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Incorporated Under The Companies Act, 1956. The Assessee Is Engaged In Providing Software Development Services To Its Group Companies As Well As Third Parties. For The Assessment Year 2011-2012, The Return Of Income Was Filed On 30.11.2011 Declaring Gross Total

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 10ASection 143(2)Section 143(3)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.631/Bang/2016 : Asst.Year 2011-2012 The Deputy Commissioner of M/s.Harman Connected Income-tax, Circle 3(1)(2) Services Corporation India v. Bangalore. Private Limited (Formerly Symphony Telca Corporation India Pvt. Ltd.) No.3 & 3A, EOIZ Industrial Area, Survey No.85 & 86, Sadarmangala Village, K.R.Puram, Hobli Bangalore – 560 066 PAN : AABCG5658E. (Appellant) (Respondent) Appellant by : Smt.Tanmayee Rajkumar, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of P…

MRS. SUVINA KRUPAL,SOMWARPET vs. ITO, MADIKERI

In the result appeal stands allowed as indicated hereinabove

ITA 337/BANG/2014[2004-05]Status: DisposedITAT Bangalore14 Aug 2020AY 2004-05

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

For Appellant: Shri L Barath, C.AFor Respondent: Shri Manjeet Singh, Addl. CIT – DR
Section 92C

…g from the orders of the Delhi Bench of the Hon'ble Tribunal in Haworth (India) P. Ltd. V Deputy Commissioner of Income-tax (11 ITR (Trib) 757) and The Bangalore Bench of the Hon'ble Tribunal in Trilogy E-Business Software v Deputy Commissioner of Income-tax (23 ITR (Trib) 464) without appreciating the fact that the directions issued are beyond the mandate of the provisions of Sec.25(1)(a) of the Act which does not empower the CIT(A)l to set aside the issue. 6. The CIT(A) erred in directing the AO to follow the ratio laid down by the Hon'ble Court in the case of Tata Elxsi Limited 349 ITR 98 and exclude the data…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU vs. M/S. CSG SYSTEMS INTERNATIONAL PRIVATE LIMITED , BENGALURU

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2643/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jul 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate
Section 250Section 253Section 92C(3)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU vs. M/S. CSG SYSTEMS INTERNATIONAL PRIVATE LIMITED, BENGALURU

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2642/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate
Section 250Section 253Section 92C(3)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

CSG SYSTEMS INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), BANGALORE

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2026/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate
Section 250Section 253Section 92C(3)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

M/S RITTAL INDIA PVT LTD ,DODDABALLAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , BANGALORE

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

ITA 2494/BANG/2017[2013-14]Status: DisposedITAT Bangalore17 May 2019AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S Ramasubramanyam, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR) by
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2494/Bang/2017 Assessment year : 2013-14 M/s Rittal India Pvt. Ltd., Vs. The Dy. Commissioner of Income- No.23 & 24, tax, Circle-1, LTU, KIADB Industrial Area, Veerapura, Bangalore. Doddaballapur-561 203. PAN – AAACB 7927 A APPELLANT RESPONDENT Appellant by : Shri S Ramasubramanyam, C.A Respondent : Shri Pradeep Kumar, CIT (DR) by Date of hearing : 25.02.2019 Date of Pronouncement : 17.05.2019 O R D E R PER SHRI B.R BASKARAN, ACCOUNTANT MEMBER Th…

THE PR.COMMISSIONER OF INCOME-TAX, vs. M/S CERNER HEALTHCARE SOLUTIONS PVT.LTD

ITA/490/2017HC Karnataka28 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 28TH DAY OF AUGUST 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.490/2017 BETWEEN : 1. THE PR.COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE INCOME-TAX OFFICER WARD -11(1), PRESENT ADDRESS ACIT, CIRCLE-2(1)(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-506 095. ...APPELLANTS (BY SRI K.V.ARAVIND, AND SRI DILIP, ADVS.) AND : M/s. CERNER HEALTHCARE SOLUTIONS PVT. LT…

THE PR.COMMISSIONER OF INCOME-TAX,CIT (A) vs. M/S CERNER HEALTHCARE SOLUTIONS PVT.LTD

ITA/489/2017HC Karnataka05 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260Section 260A

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 05TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.489/2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE INCOME-TAX OFFICER WARD-11(1), PRESENT ADDRESS ACIT, CIRCLE-2(1)(1), 2ND FLOOR BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. …APPELLANTS (By Mr. K.V. ARAVIND, ADV.) AND: M/S. CERNER HEALTHCARE SOLUTIONS PVT. LTD., GROUND FLOO…

CERNER HEALTHCARE SOLUTIONS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the assessee’s appeal is allowed /treated as allowed

ITA 44/BANG/2015[2010-11]Status: DisposedITAT Bangalore16 Jan 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri.Chavali S. Narayan, CAFor Respondent: Shri. Kamaladhar, Standing Counsel
Section 10ASection 192Section 40

…IT(TP)A.69 & 44/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No.44/Bang/2015 (Assessment Year : 2010-11) Cerner Healthcare Solutions P Ltd, Ground floor, Wing B, Block H2, Mountain Ash, Manyata Embassy Business Park, Outer Ring Road, Nagawara, Bengaluru 560 045 .. Appellant PAN : AACCC3795R v. Income Tax Officer, Ward – 11(1), Bengaluru .. Respondent I.T (TP).A No.69/Bang/2015 (Assessment Year : 2010-11) Income Tax Officer, Ward – 11(1), Bengaluru .. Appellant v. Cer…

ACUSUS SOFTWARE INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-11(1), BANGALORE

In the result, both the appeals filed by the assessee as well as revenue are partly allowed

ITA 1105/BANG/2014[2009-10]Status: DisposedITAT Bangalore19 Oct 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Sanjai Kumar Verma, CIT (DR)
Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER IT(TP) No.1105/Bang/2014 and No. 1043/Bang/2014 Assessment year : 2009-10 M/s. Acusis Software India Income Tax Officer, Pvt. Ltd., Ware – 11(1), Bangalore. No. 17/2, Dollars Chamber, Vs. Lalbagh Road, Bangalore – 560 029. PAN : AADCA 2415 P APPELLANT RESPONDENT Assessee by : Shri. Chavali Narayan, CA Revenue by : Shri. Sanjai Kumar Verma, CIT (DR) Date of hearing : 29.09.2016 Date of : 19.10.2016 Pronouncement O R D E R Per Vijay Pal Rao, Judicial Member These cross…

M/S INFINERA INDIA PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1008/BANG/2014[2009-10]Status: DisposedITAT Bangalore30 Jun 2016AY 2009-10

Bench: Shri A.K.Garodia & Shri Vijay Pal Rao

For Appellant: Shri P.K.Prasad,& Shri Umashankar, CAFor Respondent: Dr. Shankar Prasad, JCIT

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘B’ BENCH, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IT(TP)A No.1008(BNG.)/2014 (Assessment year : 2009-10) M/s Infinera India Pvt.Ltd., Unit no.401, Level-4, Prestige Solitaire, 6, Brunton Road, Bangalore-560 025 PAN No.AABCI1411R Appellant Vs The Income Tax Officer, Ward-11(2), Bangalore Respondent And IT(TP)A No.977(BNG)/2014 (Assessment year : 2009-10) (By Revenue) Assessee by : Shri P.K.Prasad,& Shri Umashankar, CA Revenue by : Dr. Shankar Prasad, JCIT Date of hearing : 05-05-2016 Date of pronouncemen…

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. M/S LOGICA P LTD, BANGALORE

In the result, assessee’s appeal is allowed for statistical purposes

ITA 1664/BANG/2014[2009-10]Status: DisposedITAT Bangalore18 Mar 2016AY 2009-10

Bench: Shri B. Ramakotaiah & Shri Narendra Kumar Choudhuryit(Tp)A No.1621/Bang/2014 Assessment Year : 2009-10 M/S. Logica Private Limited Deputy Commissioner Of Income (Now Merged With Cgi Information Vs. Tax, Systems & Management Circle-11(5), Consultants Private Limited) Bangalore E-City, Tower 2, 95/1 & 95/2, Electronic City Phase 1 (West), Bangalore Pan: Aaacl3330M Appellant Respondent

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR II
Section 10A

…tained, by following this Tribunal’s decision in the case of Genisys Integrating Systems India (P) Ltd., Vs. DCIT [15 ITR (Trib) 475], apart from other decision in Kodiak Networks Vs. ACIT [15 ITR (Trib) 610] and Trilogy E-Business Software India Pvt. Ltd., [23 ITR (Trib) 464], which are all binding on the CIT(A). There is no error in the order of the CIT(A). Accordingly, the above grounds raised by the Revenue, which in any event is misconceived insofar as assessee’s SWD segment is concerned, are liable to be rejected. Even otherwise, as regard assessee’s SWD segment, Infosys Ltd., has been held to be function…

LOGICA PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, assessee’s appeal is allowed for statistical purposes

ITA 1621/BANG/2014[2009-10]Status: DisposedITAT Bangalore18 Mar 2016AY 2009-10

Bench: Shri B. Ramakotaiah & Shri Narendra Kumar Choudhuryit(Tp)A No.1621/Bang/2014 Assessment Year : 2009-10 M/S. Logica Private Limited Deputy Commissioner Of Income (Now Merged With Cgi Information Vs. Tax, Systems & Management Circle-11(5), Consultants Private Limited) Bangalore E-City, Tower 2, 95/1 & 95/2, Electronic City Phase 1 (West), Bangalore Pan: Aaacl3330M Appellant Respondent

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR II
Section 10A

…tained, by following this Tribunal’s decision in the case of Genisys Integrating Systems India (P) Ltd., Vs. DCIT [15 ITR (Trib) 475], apart from other decision in Kodiak Networks Vs. ACIT [15 ITR (Trib) 610] and Trilogy E-Business Software India Pvt. Ltd., [23 ITR (Trib) 464], which are all binding on the CIT(A). There is no error in the order of the CIT(A). Accordingly, the above grounds raised by the Revenue, which in any event is misconceived insofar as assessee’s SWD segment is concerned, are liable to be rejected. Even otherwise, as regard assessee’s SWD segment, Infosys Ltd., has been held to be function…

INCOME TAX OFFICER, WARD-11(2), BANGALORE vs. M/S IPASS INDIA P LTD, BANGALORE

In the result,Revenue’s appeal for Assessment Year 2009-10 is dismissed

ITA 1310/BANG/2014[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri Vijaypal Rao & Shri Jason P. Boazi.T.(T.P) A. No.1292/Bang/2014 (Assessment Year : 2009-10) M/S. Ipass India Pvt. Ltd. Vs. Income Tax Officer, Unit 501, Level V, Ward 11(2), Bangalore. No.6, Brunton Road, Bangalore-560 001 Pan Aabcg 3659H Appellant Respondent. I.T.(T.P) A. No.1310/Bang/2014 (Assessment Year : 2009-10) (By Revenue) Assessee By : Shri Chavali Narayan, C.A. Revenue By : Dr.P.K. Srihari, Addl. Cit (D.R.) Date Of Hearing : 9.7.2015. Date Of Pronouncement : 4.9.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These Are Cross Appeals, One Each By The Assessee & Revenue, Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-Iv, Bangalore Dt.18.8.2014 For Assessment Year 2009-10. 2. The Facts Of The Case, Briefly, Are As Under :- 2.1 The Assessee Company Is A Wholly Owned Subsidiary Of Ipass Inc., Usa Providing Captive Software Development Support Services For Its Associated Enterprise (Ae) In Usa

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 10ASection 143(1)Section 143(3)Section 92C

…e case of the assessee, by applying the principles emerging from the orders of the Delhi Bench of the Hon'ble Tribunal in Haworth (India) Pvt. Ltd. V DCIT 11 ITR (Trib) 757 and the Bangalore Bench of the Hon'ble Tribunal in Triology E-Business Software V DCIT 23 ITR (Trib) 464 without appreciating that in transfer pricing every case is unique and requires to be decided independently and that the directions issued are beyond the mandate of the provisions of Section 251(1)(a) of the IT Act which does not empower the CIT (Appeals) to set aside the issue. 5. For these and such other grounds that may be urged at the t…

IPASS INDIA PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-11(2), BANGALORE

In the result,Revenue’s appeal for Assessment Year 2009-10 is dismissed

ITA 1292/BANG/2014[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri Vijaypal Rao & Shri Jason P. Boazi.T.(T.P) A. No.1292/Bang/2014 (Assessment Year : 2009-10) M/S. Ipass India Pvt. Ltd. Vs. Income Tax Officer, Unit 501, Level V, Ward 11(2), Bangalore. No.6, Brunton Road, Bangalore-560 001 Pan Aabcg 3659H Appellant Respondent. I.T.(T.P) A. No.1310/Bang/2014 (Assessment Year : 2009-10) (By Revenue) Assessee By : Shri Chavali Narayan, C.A. Revenue By : Dr.P.K. Srihari, Addl. Cit (D.R.) Date Of Hearing : 9.7.2015. Date Of Pronouncement : 4.9.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These Are Cross Appeals, One Each By The Assessee & Revenue, Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-Iv, Bangalore Dt.18.8.2014 For Assessment Year 2009-10. 2. The Facts Of The Case, Briefly, Are As Under :- 2.1 The Assessee Company Is A Wholly Owned Subsidiary Of Ipass Inc., Usa Providing Captive Software Development Support Services For Its Associated Enterprise (Ae) In Usa

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 10ASection 143(1)Section 143(3)Section 92C

…e case of the assessee, by applying the principles emerging from the orders of the Delhi Bench of the Hon'ble Tribunal in Haworth (India) Pvt. Ltd. V DCIT 11 ITR (Trib) 757 and the Bangalore Bench of the Hon'ble Tribunal in Triology E-Business Software V DCIT 23 ITR (Trib) 464 without appreciating that in transfer pricing every case is unique and requires to be decided independently and that the directions issued are beyond the mandate of the provisions of Section 251(1)(a) of the IT Act which does not empower the CIT (Appeals) to set aside the issue. 5. For these and such other grounds that may be urged at the t…

M/S SANYO BPL PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result the appeal of the revenue is dismissed

ITA 1580/BANG/2014[2009-10]Status: DisposedITAT Bangalore08 Apr 2015AY 2009-10

Bench: Shri. Inturi Rama Rao & Shri. Lalit Kumar, Judicial1-3. I.T(Tp).A Nos.1578 To 1580/Bang/2014 (Assessment Years : 2007-08, 2008-09 & 2009-10) M/S. Sanyo Bpl P. Ltd, Jubilee Building, Ii Floor, No.45, Museum Road, Bengaluru 560 025 .. Appellant Pan : Aajcs0332B V. Deputy Commissioner Of Income-Tax, Circle -12(3), Bengaluru .. Respondent 4-6. I.T(Tp).A Nos.1625 To 1627/Bang/2014 (Assessment Years : 2007-08, 2008-09 & 2009-10) (By The Revenue) Assessee By : None Revenue By : Shri. G. R. Reddy, Cit-Dr-I Heard On : 02.05.2017 Pronounced On : 09.06.2017 O R D E R Per Bench:

For Appellant: NoneFor Respondent: Shri. G. R. Reddy, CIT-DR-I
Section 251Section 251(1)(a)Section 5O

…IT(TP)A.1578 to 1580 & 1625 to 1627/Bang/2014 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL, JUDICIAL MEMBER 1-3. I.T(TP).A Nos.1578 to 1580/Bang/2014 (Assessment Years : 2007-08, 2008-09 & 2009-10) M/s. Sanyo BPL P. Ltd, Jubilee Building, II floor, No.45, Museum Road, Bengaluru 560 025 .. Appellant PAN : AAJCS0332B v. Deputy Commissioner of Income-tax, Circle -12(3), Bengaluru .. Respondent 4-6. I.T(TP).A Nos.1625 to 1627/Bang/2014 (Assessment Years : 2007-08, 2008-09 & 2009-10) (By the Revenue) Assess…