Haworth (India) Pvt. Ltd. v. Deputy Commissioner of Income-tax

M/S Toyota Kirloskar Motors (P) Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…arables, Taxpayer's plea of excluding Custom Duty is rejected. 3. Hon'ble ITAT has ruled in the favour of Revenue and has held that adjustment cannot be made to the Tested party. Haworth India Pvt Ltd vs DCIT reported in [2011] 11 taxmann.com 76 (Del): [2011] 11 ITR (Trib) 757 (Del): [2011] 131 lTD 215 (Del): [2011] 140 TFJ (Del) 446. AY 2006-07 Bench / Court: ITAT, New Delhi Further in the case of DCIT V Petro Araldite P. Ltd (2013) 36 CCH 0330 Mum Trib: TS201-ITAT (Mum) - TP, the ITAT held that as per r ioB(i)(e)(i), adjustment cannot be made to the net profit margin of the Taxpayer. The ITAT held that adjustme…

Mrs. Suvina Krupal, Somwarpet vs. ITO, Madikeri

In the result appeal stands allowed as indicated hereinabove

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

…essee/ comparable have been claiming deferred revenue expenditure over the past three years and thereafter apply the principles emerging 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…

M/S Informatica Business Solutions P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-11(4), Bangalore

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.1285/Bang/2014 Assessment Year : 2009-10 M/s. Informatica Business Pvt. Ltd., The Deputy No. 66/1, Bagmane Commissioner of Income Commerz 02, Tax, vs. Bagmane Tech Park, Circle 11 (4), CV Raman Nagar, Bangalore. Bangalore – 560 093. PAN: AABCI0762M APPELLANT RESPONDENT & IT (TP) A No. 1294/Bang/2014 Assessment Year: 2009-10 (By Assessee) : Shri Pravin Kishore Prasad and Assessee by Shri Umashankar Gautam, Advocates Revenue by : Smt. Kabila .H, JCIT (DR) D…

Deputycommissioner of Income Tax, Bangalore vs. M/S Informatica Business P Ltd, Bangalore

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.1285/Bang/2014 Assessment Year : 2009-10 M/s. Informatica Business Pvt. Ltd., The Deputy No. 66/1, Bagmane Commissioner of Income Commerz 02, Tax, vs. Bagmane Tech Park, Circle 11 (4), CV Raman Nagar, Bangalore. Bangalore – 560 093. PAN: AABCI0762M APPELLANT RESPONDENT & IT (TP) A No. 1294/Bang/2014 Assessment Year: 2009-10 (By Assessee) : Shri Pravin Kishore Prasad and Assessee by Shri Umashankar Gautam, Advocates Revenue by : Smt. Kabila .H, JCIT (DR) D…

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

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…e CIT CA) erred in law as well as on facts by directing the TPO to decide the 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 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 that in transfer pricing every case is unique and requires to be decided i.ndependently and that the directions issued are beyond the mandate of the provisions of Section 251(1)(a) of the I…

M/S Infinera India Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal of the assessee is allowed

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

…whether the assessee / comparable have been claiming bad debts over the past three years and thereafter apply the principles emerging from the orders of the Delhi Bench of the Hon 'ble Tribunal in Haworth (India) Pvt. 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 S~ion 251(1)(a) of the LT. Act which does not empower the CIT(A) to set aside e issue. 9. For these and…

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.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.…

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.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.…

M/S Sanyo Bpl Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result the appeal of the revenue is dismissed

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:

…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…