How many judgments cite Global Logic India Pvt. Ltd. v. DCIT?

25 judgments on BharatTax cite Global Logic India Pvt. Ltd. v. DCIT (134 Taxmann.com 35), spanning 2022 to 2025.

Which sections of the Income Tax Act does Global Logic India Pvt. Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 1961, Section 10AA, Section 10B(3), Section 144B.

Global Logic India Pvt. Ltd. v. DCIT

134 Taxmann.com 35Reported decision2022#4614 most cited

What is Global Logic India Pvt. Ltd. v. DCIT authority for?

Where a company sought exclusion of a comparable based on functional dissimilarity and lack of publicly available segmental profitability, and this was accepted by the Assessing Officer/Transfer Pricing Officer in a prior decision, that decision is followed to exclude the comparable.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Global Logic India Pvt. Ltd. v. DCIT · 134 Taxmann.com 35 · 2022 · functional dissimilarity · comparable companies · Inteq Software Pvt. Ltd · exclusion of comparable · Transfer Pricing Officer · Assessing Officer

Sections most often in play

Section 143(3)Section 144C(13)Section 1961 Section 10AA Section 10B(3)Section 144B Section 144C of the Income Tax Act Section 234A

Issues it is cited on

captive service provider interest on outstanding receivables section 92b(1)working capital adjustment related party transaction section 92d section 92b functional analysis comparable companies section 92c(3)transactional net margin method interest under section 234c

Judgments citing Global Logic India Pvt. Ltd. v. DCIT

SPECTRAFORCE TECHNOLOGIES (INDIA) PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE 5, PUNE, PUNE

In the result, appeal of the assessee is partly allowed for statistical purposes as per terms indicated hereinabove

ITA 2853/PUN/2024[AY 2021-22]Status: DisposedITAT Pune18 Jul 2025

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri S. Raghunathan and Shri Abhiroop Bhargav KFor Respondent: Shri Prakash L. Pathade

Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2853/PUN/2024 Assessment Year : 2021-22 Spectraforce Technologies (India) Vs. ACIT, Circle-5, Private Limited, Pune 203, Pentagon Towers P-2, Magarpatta City, Hadapsar, Pune 411028, Maharashtra PAN : AAICS5861J Appellant Respondent Appellant by : Shri S. Raghunathan and Shri Abhiroop Bhargav K. Respondent by : Shri Prakash L. Pathade Date of hearing : 24.04.2025 Date of pronouncement : 18.07.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMB…

CLINASIA LABS PRIVATE LIMITED,HYDERABAD vs. ITO WARD1(4), HYDERABAD

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

ITA 202/HYD/2021[2016-17]Status: DisposedITAT Hyderabad11 Jun 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Manjunatha G.

For Appellant: Shri Nemichand Sirvi, ARFor Respondent: Shri K. Meghnath Chowhan, DR

Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 202/Hyd/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) M/s. Clinasia Labs Vs. Income Tax Officer, Private Limited, Ward-1(4), Hyderabad Hyderabad [PAN No. AAECM4932G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Nemichand Sirvi, AR रधजस्‍व द्वधरध/Revenue by: Shri K. Meghnath Chowhan, DR सुिवधई की तधरीख/Date of hearing: 21/05/2024 घोर्णध की तधरीख/Pronouncement on:…

CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-4(2), NEW DELHI

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

ITA 485/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Mar 2024AY 2016-17

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

For Appellant: Sh. Ankul Goyal, AdvFor Respondent: Sh. Rajesh Kumar, CIT(DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 485/Del/2021 : Asstt. Year: 2016-17 Concentrix Daksh Services India P. Ltd., Vs ACIT, DLF IT SEZ, Building No. 14, Tower-D, Circle-4(2), 17th Floor, DLF Cyber City, Sector 24 & New Delhi-110002 25A, DLF Phase-III, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCD4187D Assessee by : Sh. Ankul Goyal, Adv. Revenue by : Sh. Rajesh Kumar, CIT(DR) Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

TCI-GO VACATION INDIA PRIVATE LIMITED,GURUGRAM vs. ACIT CIRCLE 3(1) INT TAX, GURUGRAM

In the result, the assessee’s appeal is allowed

ITA 537/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Feb 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2018-19]

Section 144CSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2018-19] TCI-GO Vacation India Private Assistant Commissioner of Income Limited, Tax, Cricle-3(1), Tower B, Delta Square, M.G. Vs HSIIDC Building, Vanijya Nikunj, Road, Sector-25, Grurugram, Udhyog Vihar, Phase-V, Gurgaon, Harayana-122001 Haryana-122001 PAN-AADCT0116G Assessee Revenue Assessee by Mr. Deepak Joshi, Adv. Revenue by Shri R.D. Burman, CIT(DR) Date of Hearing 11.01.2024 Date of Pronouncement 09.02.2024 ORDER PER SHAMIM YAHYA, AM,…

AMD INDIA PRIVATE LIMITED,BENGALURU vs. ACIT, CIRCLE-1(1)(1), BANGALORE

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…ted 3-2-2022 at para 7 page 3678 to 3680 wherein held as under:- ******** ******** 21. We have heard the rival submissions and perused the materials available on record. This comparable has considered in the case of Global Logic India Pvt. Ltd. v. DCIT (2022) 134 Taxmann.com 35 for the assessment year 2016-17, wherein held as under:- 46. "The taxpayer sought exclusion of Inteq again on account of functional dissimilarity being into providing outsourced product development services and Healthcare BPO services to its customers as per website extracted at pages 83 to 85 of the appeal memo set. It being a private lim…

AMD INDIA PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

EMC SOFTWARE AND SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 2, BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes as per the terms mentioned above

ITA 191/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Mar 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (D.R)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.191/Bang/2021 Assessment Year : 2016-17 M/s EMC Software and Services India Pvt. The Asst. Commissioner of Ltd., Income-tax, Bagmane Developers Pvt. Ltd., Special Range-2, SEZ – Marathahalli Ring Road, Bangalore. Vs. Doddanekundi Village Road, Bangalore-560 037. PAN: AABCT 0199 B APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT (D.R) Date of Hearing : 03.01.2023 Date of Pronouncement…

MAVENIR SYSTEMS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

ITA 453/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 453/Bang/2022 Assessment Year : 2017-18 M/S. Mavenir Systems Pvt. Ltd., Building Beach E1 2Nd Floor, The Deputy Manyata Embassy Business Commissioner Of Park, Income Tax, Outer Ring Road Hebbal Kr Circle – 4 (1)(1), Puram Section, Vs. Bangalore. Bengaluru – 560 045. Pan: Aaecm9663N Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 05-01-2023 Date Of Pronouncement : 23-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29.04.2022 Passed By The Ld.Dcit, Circle 4(1)(1), Bangalore For A.Y. 2017-18. The Ld.Ar Has Relied On The Specific Grounds Of Appeal Filed Before This Tribunal Which Are As Under:

For Respondent: Smt. Tanmayee Rajkumar

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 453/Bang/2022 Assessment Year : 2017-18 M/s. Mavenir Systems Pvt. Ltd., Building Beach E1 2nd Floor, The Deputy Manyata Embassy Business Commissioner of Park, Income Tax, Outer Ring Road Hebbal Kr Circle – 4 (1)(1), Puram Section, Vs. Bangalore. Bengaluru – 560 045. PAN: AAECM9663N APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 05-01-2023 Date of Pronouncement : 23-03-2023…

M/S. CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 280/BANG/2021[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

UXC INDIA IT SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 236/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Jan 2023AY 2016-17

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri K. Sankar Ganesh, JCIT-DR

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 236/Bang/2021 (Assessment Year: 2016-17) M/s. UXC India IT Services Pvt. Ltd. Digital Park, HP Avenue Vs. DCIT, Circle - 2(1)(1) 39/40, Electronic City Bengaluru Hosur Main Road Bangalore 560100 PAN – AABCU6681K (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Advocate Revenue by: Shri K. Sankar Ganesh, JCIT-DR Date of hearing: 02.11.2022 Date of pronouncement: 20.01.2023 O R D E R PER BEENA PILLAI, J.M. Present appeal is filed by the assessee a…

ALCATEL LUCENT INDIA LIMITED ,DELHI vs. ACIT CENTRAL CIRCLE 15, DELHI

In the result, the assessee’s appeal is allowed

ITA 366/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Jan 2023AY 2017-18

For Appellant: Shri Ankul Goyal, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.366/Del./2022 (ASSESSMENT YEAR : 2017-18) Alcatel Lucent India Limited, vs. ACIT, Central Circle 15, 202-206, Tolstoy House, Delhi. 15, Tolstoy Marg, Delhi – 110 001. (PAN : AAECP6300M) SA No.69/Del/2022 (in ITA No.366/Del./2022) (ASSESSMENT YEAR : 2017-18) Alcatel Lucent India Limited, vs. ACIT, Central Circle 15, 202-206, Tolstoy House, Delhi. 15, Tolstoy Marg, Delhi – 110 001. (PAN : AAECP6300M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ankul Goyal, Adv…

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…

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

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

ITA 224/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92C

…his company from the final list of comparables.” IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (India) Pvt. Ltd., Bangalore Page 21 of 37 18.1 Same view was taken by the Tribunal in the case of Global Logic India Pvt. Ltd. Vs. DCIT reported in (2022) 134 Taxmann.com 35 for the assessment year 2016-17. Respectfully following above judgement, IT(TP)A No.224/Bang/2021 Page 25 of 31 we are inclined to direct the AO/TPO to exclude this company from the list of comparables.” 19.**** 20.**** 21. We have heard the rival submissions and perused the materials available on record. This comparable has considered i…

MICROSEMI INDIA PRIVATE LIMITED (NOW MERGED WITH MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED),HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), HYDERABAD

In the result, the appeal is partly allowed

ITA 211/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92C

…16. Respectfully following the decision of the coordinate bench, we direct the AO/TPO to exclude this company from the final list of comparables.” 18.1 Same view was taken by the Tribunal in the case of Global Logic India Pvt. Ltd. Vs. DCIT reported in (2022) 134 Taxmann.com 35 for the assessment year 2016-17. Respectfully following above judgement, we are inclined to direct the AO/TPO to exclude this company from the list of comparables. Inteq Software Pvt. Ltd 21. We have heard the rival submissions and perused the materials available on record. This comparable has considered in the case of Global Logic India P…

WISSEN INFOTECH PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSSIONER OF INCOME TAX ,CIRCLE-17(2) , HYDERABAD

In the result, the appeal of assessee in ITA

ITA 329/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Dec 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.V.S.S.Prasad, CAFor Respondent: Shri Jeevan Lavidiya, CIT-DR

Section 234ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP No.1820/Hyd/2019 & Assessment Years: 2015-16 & 2016-17 Wissen Infotech Private Vs. The Deputy Commissioner Limited, Hyderabad. of Income Tax, C/o.Prasad and Prasad, Circle -17(2), Chartered Accountants, Hyderabad. Flat No.301, M.J.Towers H.No.8-2-698, Road No.12 Banjara Hills, Hyderabad Telangana-500 034. PAN : AAACW3027 (Appellant) (Respondent) Assessee by: Shri P.V.S.S.Prasad, CA Revenue by: Shri Jeevan Lavidiya, CIT-DR Date of hearing: 17.11.2022 D…

WISSEN INFOTECH PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 1820/HYD/2019[2015-16]Status: DisposedITAT Hyderabad12 Dec 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.V.S.S.Prasad, CAFor Respondent: Shri Jeevan Lavidiya, CIT-DR

Section 234ASection 92C

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 209/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 209/Bang/2021 Assessment Year : 2016-17 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, Vs. Bangalore. Bangalore – 560 001. Pan: Aaeca2635C Appellant Respondent : Shri T. Suryanarayana, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 30-11-2022 Date Of Pronouncement : 30-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 31/03/2021 Passed By The National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana

Section 143(1)Section 143(2)Section 195Section 40Section 92C

…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. 209/Bang/2021 Assessment Year : 2016-17 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, Vs. Bangalore. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 30-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA…

FINASTRA SOFTWARE SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 268/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.It(Tp)A No. 268/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri T. Suryanarayana, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 143(3)Section 80G

…his company from the final list of comparables.” IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (India) Pvt. Ltd., Bangalore Page 21 of 37 18.1 Same view was taken by the Tribunal in the case of Global Logic India Pvt. Ltd. Vs. DCIT reported in (2022) 134 Taxmann.com 35 for the assessment year 2016-17. Respectfully following above judgement, we are inclined to direct the AO/TPO to exclude this company from the list of comparables.” 19.**** 20.**** 21. We have heard the rival submissions and perused the materials available on record. This comparable has considered in the case of Global Logic India Pvt. Ltd…

NTT DATA FA INSURANCE SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 261/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.261/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 92C

…IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (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.261/Bang/2021 Assessment Year: 2016-17 NTT Data FA Insurance Systems (India) Pvt. Ltd. Ground Floor, Block-2, Plot Deputy Commissioner of No.123, EPIP Phase-II, Income-tax Whitefield Industrial Area Circle-3(1)(1) Vs. Hoodi Village, K.R. Puram Bengaluru Hobli, Bengaluru Karnataka 560 066 PAN NO : AAACF9123A APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr.…

HP PPS SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

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

ITA 278/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 278/Bang/2021 Assessment Year : 2016-17 M/S. Hp Pps Services India Pvt. Ltd., The Deputy No. 24, Salarpuria Commissioner Of Arena, Income Tax, Hosur Main Road, Circle 3 (1)(1), Adugodi, Vs. Bangalore. Bangalore – 560 030. Pan: Aadch5825N Appellant Respondent : Shri Padamchand Assessee By Khincha, Ca : Shri Binod Kumar Singh, Revenue By Cit Dr Date Of Hearing : 22-08-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Assessment Order Dated 29/03/2021 Passed By National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal. “The Appellant Submits That: I. Transfer Pricing The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. The Learned Assessing Officer ('Learned Ao'), Learned Transfer Pricing Officer ('Learned Tpo') & The Honourable Dispute Resolution Panel ('Hon'Ble Drp')

For Respondent: Shri Padamchand

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 278/Bang/2021 Assessment Year : 2016-17 M/s. HP PPS Services India Pvt. Ltd., The Deputy No. 24, Salarpuria Commissioner of Arena, Income Tax, Hosur Main Road, Circle 3 (1)(1), Adugodi, Vs. Bangalore. Bangalore – 560 030. PAN: AADCH5825N APPELLANT RESPONDENT : Shri Padamchand Assessee by Khincha, CA : Shri Binod Kumar Singh, Revenue by CIT DR Date of Hearing : 22-08-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

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