Which sections of the Income Tax Act does Huawei Technologies India Pvt. Ltd. v. JCIT come up under?

It is most often cited in judgments turning on Section 10B(3), Section 143(3), Section 10B(1), Section 144C(13), Section 270A, Section 10B(2).

Huawei Technologies India Pvt. Ltd. v. JCIT

Q: How many judgments cite Huawei Technologies India Pvt. Ltd. v. JCIT?

67 judgments on BharatTax cite Huawei Technologies India Pvt. Ltd. v. JCIT (101 Taxmann.com 313), spanning 2019 to 2026.

101 Taxmann.com 313Income Tax Appellate Tribunal2019#1680 most cited

What is Huawei Technologies India Pvt. Ltd. v. JCIT authority for?

Working capital adjustments are permissible and crucial for comparability analysis when determining the arm's length price of international transactions, especially when an assessee's claim for such adjustment has been denied.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Huawei Technologies India Pvt. Ltd. v. JCIT · Section 10B · Section 92C · working capital adjustment · arm's length price · international transaction · comparability analysis · ITAT Bangalore · 101 Taxmann.com 313 · transactional net margin method

Sections most often in play

Section 10B(3)Section 143(3)Section 10B(1)Section 144C(13)Section 270A Section 10B(2)Section 144B Section 144C

Issues it is cited on

working capital adjustment tested party specified domestic transaction transactional net margin method section 92b(1)captive service provider far analysis functional analysis multiple year data section 92(1)comparable companies related party transaction

Judgments citing Huawei Technologies India Pvt. Ltd. v. JCIT

Red Hat India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 15(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3853/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Jan 2026AY 2016-17

Section 143(3)Section 154Section 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.3853/Mum/2025 (Assessment Year :2016-17) Red Hat India Private Vs. Assistant Commissioner Limited of Income Tax, Circle A-201, Supreme 15(3)(1), Mumbai Business Park, Supreme City, Hiranandani Gardens Powai, Mumbai- 400 076 (Appellant) PAN/GIR No.AABCR7097N (Respondent) Assessee by Shri Ajit Jain a/w Shri Akshay Jain & Ms.Archita Singhal Revenue by Shri Pankaj Kumar. CIT DR Date of Hearing 07/01/2026 Date of Pronouncement 12/01/2026 आदेश / O R DER PER AMIT SH…

Red Hat India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax/ITO/ Circle 15(3)(1), Mumbai

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

ITA 2442/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Arun Khodpiaassessment Year : 2018-19 Red Hat India Private Limited, Asst. Commissioner Of A-201, Supreme Business Park, Income Tax/Income Tax Officer, Supreme City, Vs. Circle-15(3)(1), Hiranandani Gardens, Mumbai. Powai, Mumbai-400076. Pan : Aabcr7097N (Appellant) (Respondent) For Assessee : Shri Ajit Jain, For Revenue : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 13-08-2025 Date Of Pronouncement : 22-08-2025 O R D E R Per Amit Shukla, J.M : The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Dated 27/07/2022 Passed By The Acit, Circle 15(3)(1) Mumbai, U/S 144C(13) For The A.Y. 2018-19, In Pursuance To The Directions Issued By The Dispute Resolution Panel-2, Mumbai-2, Dated 15/06/2022 U/S 144C(5).

For Appellant: Shri Ajit JainFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2018-19 Red Hat India Private Limited, Asst. Commissioner of A-201, Supreme Business Park, Income Tax/Income Tax Officer, Supreme City, vs. Circle-15(3)(1), Hiranandani Gardens, Mumbai. Powai, Mumbai-400076. PAN : AABCR7097N (Appellant) (Respondent) For Assessee : Shri Ajit Jain, For Revenue : Shri Pankaj Kumar, CIT-DR Date of Hearing : 13-08-2025 Date of Pronouncement : 22-08-2025 O R D E R PER AMIT SHUKLA, J.M : The aforesaid appeal has been filed by…

Fedex Express Transportation and Supply Chain Services (India) Private Limited, Mumbai vs. ACIT 1(3)(1), Mumbai

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

ITA 4783/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 143(3)Section 144Section 144BSection 144C(1)Section 144C(13)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 4783/Mum/2024 Assessment Year: 2020-21 FedEx Express Vs. ACIT 1(3)(1), Transportation and Mumbai Supply Chain Services Aayakar Bhavan, (India) Private Limited Mumbai-400020 Boomerang, Unit No.801, 8th Floor, Wings A & B1 Chandivali Farm Road Andheri East, Mumbai-400072 PAN:AABCF6516A (Appellant) (Respondent) Appellant by Shri Sriram Seshadri/Ms.Amulya K. Respondent by Shri Bhagirath Ramawat, SR. D.R. Date of Hearing 03.06.2025 Date of Pronouncement 30.07.2…

Mmsh Clinical Research Private Limited, Bangalore vs. DCIT, Circle 2(2)(1), Bangalore

In the result, appeal of the assessee is allowed as indicated above

ITA 2586/BANG/2024[2021-22]Status: DisposedITAT Bangalore30 Jun 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year: 2021-22

For Appellant: Sri Vibhor Ghai V.G., A.RFor Respondent: Dr. K.J. Divya, D.R

Section 143(3)Section 144CSection 92C

…ITA No.2586/Bang/2024 MMSH Clinical Research Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2021-22 MMSH Clinical Research Pvt. Ltd. 2/1, Dr. Rajkumar Road Rajaji Nagar DCIT Bengaluru 560 010 Vs. Circle 2(2)(1) Karnataka Bengaluru PAN NO : AAFCM3316D APPELLANT RESPONDENT Appellant by : Sri Vibhor Ghai V.G., A.R. Respondent by : Dr. K.J. Divya, D.R. Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Pres…

Red Hat India Pvt Ltd, Mumbai vs. Aadl/Jt/Dy/ACIT/ITO, Mumbai

In the result appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 801/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 144Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 801/Mum/2022 Assessment Year: 2017-18 Red Hat India Private Vs. Additional/Joint/ Limited Deputy/Assistant Red Hat India Private Commissioner Of Limited, A-201, Supreme Income Tax/ Business Park, Supreme Income Tax Officer City, Hiranandani National Faceless Gardens, Powai, Assessment Centre Mumbai – 400076 Delhi PAN: AABCR7097N (Appellant) (Respondent) Appellant by Shri. Ajit Jain a/w Ms. Nikhila Bhalla & Ms. Archita Singhal Respondent by Shri. Pankaj K…

Medtronic Engineering and Innovation Center Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle -5(1), Hyderabad

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

ITA 225/HYD/2021[2016-17]Status: DisposedITAT Hyderabad06 Mar 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala and Shri Pratik, ARsFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 225/Hyd/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) Medtronic Engineering Vs. DCIT, Circle-5(1), and Innovation Centre Hyderabad Private Limited, Hyderabad [PAN No. AAECC3572C] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri Aliasgar Rampurwala and Shri Pratik, ARs रधजस्‍व द्वधरध / Revenue by: Ms. TH. Vijaya Lakshmi, CIT-DR सुिवधई की तधरीख/Date of hearing: 1…

Parexel International (India) Private Limited, Hyderabad vs. ACIT, Circle-5(1), Hyderabad

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

ITA 488/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Nov 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Ms. TH Vijaya Lakshmi, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 488/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Parexel International Asst. Commissioner of (India) Private Limited, Vs. Income Tax, Hyderabad Circle-5(1), [PAN No. AAECP2199N] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Aliasgar Rampurwala & Shri Yogesh Malpani, ARs रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिवधई की तधरीख/…

Atos It Services Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 294/BANG/2022[2017-18]Status: DisposedITAT Bangalore27 Mar 2023AY 2017-18

For Respondent: Shri Dhanesh Bafna, CA &

Section 143Section 143(3)Section 144C(13)Section 92BSection 92CSection 92D

…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. 294/Bang/2022 Assessment Year : 2017-18 M/s. Atos IT Services Pvt. Ltd., The Assistant 5th Floor, Campus-B, Commissioner of Plot 8B, RMZ Centennial, Income Tax, ITPL Main Road, Circle – 1(1)(1), Whitefield, Vs. Bangalore. Bangalore – 560 048. PAN: AAACX1727G APPELLANT RESPONDENT : Shri Dhanesh Bafna, CA & Assessee by Ms. Riddhi Maru, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 23-03-2023 Date of Pronouncement : 27-03-2023 ORDER PER BEENA PILL…

Quest Global Engineering Services Private :Limited, Belagavi vs. Assistant Commissioner of Income Tax, Circle-2, Belagavi

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

ITA 279/BANG/2022[2017-18]Status: DisposedITAT Bangalore13 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No.279/Bang/2022 Assessment Year : 2017-18

For Appellant: Shri Ankur Pai, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 92C

…IT(TP)A No.279/Bang/2022 M/s. QuEST Global Engineering Services Pvt. Ltd., Belagavi 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.279/Bang/2022 Assessment Year : 2017-18 QuEST Global Engineering Services Private Limited No.437/A, Plot No.2, AEQUS Special Economic Zone Hattargi Village Vs. ACIT Circle-2 Hukkeri Taluk Belagavi Belagavi 591 245 PAN NO : AAACQ3563F APPELLANT RESPONDENT Appellant by : Shri Ankur Pai, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 03.01.2023 D…

Sabre Travel Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, ground nos

ITA 212/BANG/2022[2017-18]Status: DisposedITAT Bangalore02 Feb 2023AY 2017-18

For Appellant: Shri Ankur Pai, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2

Section 143(3)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No. 212/Bang/2022 Assessment Year : 2017-18 M/s. Sabre Travel Technologies Pvt. Ltd., Unit # 1 &2, Level # 2, The Deputy Navigator building, Commissioner of International Tech Income Tax, Park, Circle 6 (1)(1), Sadarmangala, Bangalore. Vs. Pattandur Ag, Bangalore – 560 066. PAN: AAICS5777P APPELLANT RESPONDENT Assessee by : Shri Ankur Pai, Advocate Revenue by : Shri Sunil Kumar Singh, CIT-2 Date of Hearing : 25-01-2023 Date of Pronouncement : 02-02-2023 ORDER…

Eit Services India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 258/BANG/2022[2017-18]Status: DisposedITAT Bangalore04 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 258/Bang/2022 Assessment Year : 2017-18 M/S. Eit Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner Of Electronic City Phase Income Tax, Ii, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. Pan: Aaacd4078L Appellant Respondent Assessee By : Shri Padam Chand Khincha, Ca Revenue By : Shri Praveen Karanth, Cit-Dr Date Of Hearing : 01-11-2022 Date Of Pronouncement : 04-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 14/02/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “1. General Ground 1.1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National E-Assessment Centre, Delhi (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Learned Dispute Resolution Panel - 1, Bengaluru (Hereinafter Referred As "Drp" For Brevity) ("Ao", "Tpo" & "Drp"

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Praveen Karanth, CIT-DR

Section 37Section 92C

…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. 258/Bang/2022 Assessment Year : 2017-18 M/s. EIT Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner of Electronic City Phase Income Tax, II, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 01-11-2022 Date of Pronouncement : 04-01-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

M/S. Ibm India Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range-4, Bangalore

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

ITA 2588/BANG/2019[2006-07]Status: DisposedITAT Bangalore30 Dec 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Pardiwala, Sr

…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. 2588/Bang/2019 Assessment Year : 2006-07 M/s. IBM India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner of Arcade, Income Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bengaluru. PAN: AAACI4403L APPELLANT RESPONDENT : Shri Percy Pardiwala, Sr. Assessee by Advocate : Shri K. Sankar Ganesh, JCIT Revenue by DR ITAT Date of Hearing : 17-11-2022 Date of Pronouncement : 30-12-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appea…

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…

Tyco Fire and Security India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 270/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.270/Bang/2021 Assessment Year : 2016-17 Acit, M/S. Tyco Fire & Security India Private Limited, Vs. D-601, Rmz Centennial, Circle - 7(1)(1), Kundalahalli Main Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 0087 C Appellant Respondent Assessee By : Shri. Rajan Vora, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 27/11.09.2022 Date Of Pronouncement : 28.11.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Rajan Vora, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…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.270/Bang/2021 Assessment Year : 2016-17 ACIT, M/s. Tyco Fire and Security India Private Limited, Vs. D-601, RMZ Centennial, Circle - 7(1)(1), Kundalahalli Main Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 0087 C APPELLANT RESPONDENT Assessee by : Shri. Rajan Vora, CA Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 27/11.09.2022 Date of Pronouncement : 28.11.2022 O R D E R Per N V Vasudevan, Vice President This appeal by…

M/S. Radisys India Limited (Formerly Known As Radisys India Private Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 5(1)(1), Bangalore

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

ITA 190/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Nov 2022AY 2017-18

For Appellant: Shri Mahveer C Jain, A.RFor Respondent: Shri Binod Kumar Singh, D.R

Section 143(3)Section 144BSection 144C(13)

…IT(TP)A No.190/Bang/2022 M/s. Radisys India Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.190/Bang/2022 Assessment Year: 2017-18 M/s. Radisys India Limited (formerly known as Radisys India Private Limited) 6th Floor, Electra Wing B Deputy Commissioner of Exora Business Park Income-tax Sarjapur Circle-3(1)(1) Vs. Marathahali Bangalore Outer Ring Road & Bengaluru 560 103 NFAC, Delhi Karnataka PAN NO : AACCC3169M APPELLANT RESPONDENT Appellant by : Shri Mahveer C Jain, A.R. Respondent…

Global E-Business Operations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(3)(2), Bangalore

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

ITA 174/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Harinder Kumar, D.R

Section 144(3)Section 37Section 92C

…IT(TP)A No.174/Bang/2022 M/s. Global E-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.174/Bang/2022 Assessment Year: 2017-18 M/s. Global E-Business Operations Pvt. Ltd. 1st Floor, Hewlett Packard Deputy Commissioner Enterprise of Income-tax Sy.No.192, Whitefield Road Vs. Circle 5(3)(2) Mahadevpura Post Bangalore Bangalore PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Harinder Kumar, D.R. Dat…

Parexel International Clinical Research Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(1)(2), Bangalore

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

ITA 189/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 189/Bang/2021 Assessment Year : 2016-17 M/S. Parexel International Clinical Research Pvt. Ltd., Cowrks, Rmz The Assistant Ecoworld, Ground Commissioner Of Floor, Bay Area- Income Tax, Adjacent To Building Circle 5(1)(2), 6A, Outer Ring Road, Vs. Bangalore. Devarabeesanahalli Village, Bangalore – 560 103. Pan: Aadcp9318C Appellant Respondent Assessee By : Ms. Chandini Shah, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Passed By National E-Assessment Centre, Delhi Dated 26/03/2021 For A.Y. 2016-17 On Following Grounds Of Appeal:

For Appellant: Ms. Chandini Shah, CA

Section 92C

…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. 189/Bang/2021 Assessment Year : 2016-17 M/s. Parexel International Clinical Research Pvt. Ltd., CoWrks, RMZ The Assistant EcoWorld, Ground Commissioner of floor, Bay Area- Income Tax, Adjacent to Building Circle 5(1)(2), 6A, Outer Ring Road, Vs. Bangalore. Devarabeesanahalli Village, Bangalore – 560 103. PAN: AADCP9318C APPELLANT RESPONDENT Assessee by : Ms. Chandini Shah, CA : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 27-07-2022 Date of Prono…

Lloyds Offshore Global Services Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeals for AYs 2015-16 and 2016-17 are partly allowed

ITA 194/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Oct 2022AY 2016-17

Bench: Smt Beena Pillai. & Ms. Padmavathy S

For Appellant: Shri Chavali Narayan, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT BEENA PILLAI., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.27/BANG/2020 & 194/BANG/2021 Assessment years : 2015-16 & 2016-17 Lloyds Offshore Global Vs. Deputy Commissioner of Services Private Limited, Income Tax 6/12, Primrose Road, Circle 4(1)(1), Guruappa Avenue Bangalore. Bangalore 560 025 PAN: AAACL 9321N ASSESSEE RESPONDENT Assessee by : Shri Chavali Narayan, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.10.2022 Date of Pronouncement : 20.10.2022 O R D E R Pe…

M/S. Lloyds Offshore Global Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 4(1)(1), Bangalore

In the result, the appeals for AYs 2015-16 and 2016-17 are partly allowed

ITA 27/BANG/2020[2015-16]Status: DisposedITAT Bangalore20 Oct 2022AY 2015-16

Bench: Smt Beena Pillai. & Ms. Padmavathy S

For Appellant: Shri Chavali Narayan, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)

Ocwen Financial Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Special Range-5, Bangalore

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

ITA 342/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Oct 2022AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.342/Bang/2021 : Asst.Year 2016-2017 M/S.Ocwen Financial Solutions The Assistant Commissioner Private Limited Of Income-Tax V. Pritech Park, Survey No.51 To Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. Pan : Aaaco3764E. (Appellant) (Respondent) Appellant By : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 14.10.2022 Date Of Hearing : 13.10.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.03.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Providing It Enabled Services To Ocwen Mortgage Servicing Inc. Usvi. The Assessee Is A Wholly Owned Subsidiary Of Ocwen Asia Holdings Limited, Mauritius. For The Assessment Year 2016-2017, The Return Of Income Was Filed On 29.11.2016 Declaring Total Income Of Rs.93,31,44,800. The Case Was Selected For Scrutiny

For Appellant: Sri.Ankur Pai & Sri. K.R.Vasudevan, AdvocatesFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR

Section 143(2)Section 143(3)

…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.342/Bang/2021 : Asst.Year 2016-2017 M/s.Ocwen Financial Solutions The Assistant Commissioner Private Limited of Income-tax v. Pritech Park, Survey No.51 to Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. PAN : AAACO3764E. (Appellant) (Respondent) Appellant by : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 14.1…