Huawei Technologies India Pvt. Ltd. v. JCIT

Ge Be Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.304/Bang/2022 Assessment Year : 2017-18 Vs. Dcit, M/S. Ge Be Pvt. Ltd., Circle – 3(1)(1), 60, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. Pan : Aaacg 6714 A Assessee Respondent Assessee By : Shri. Aliasgar Rampurawala, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 O R D E R Per N V Vasudevan

…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.304/Bang/2022 Assessment Year : 2017-18 Vs. DCIT, M/s. GE BE Pvt. Ltd., Circle – 3(1)(1), 60, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. PAN : AAACG 6714 A ASSESSEE RESPONDENT Assessee by : Shri. Aliasgar Rampurawala, CA Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 27.09.2022 Date of Pronouncement : 29.09.2022 O R D E R Per N V Vasudevan, Vice President This is an appeal by the assessee…

Deputy Commissioner of Income Tax Officer Circle-3(1)(1), Bangalore vs. M/S Fmc India Private Limited, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

M/S Fmc India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

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

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

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.242/Bang/2021 Assessment Year : 2016-17 Vs. Dcit, M/S. Continuserve Softech India Pvt. Ltd., Circle – 2(1)(1), Prathik Tech Park, 2Nd & 3Rd Floor, Bengaluru. Sy. No.93/1, Veerasandra Village, Attibele Hobli, Hosur Road, Electronic City Phase 1, Bengaluru – 560 100. Pan : Aaacc 8342 A Assessee Respondent Assessee By : Shri. Darpan Kirpalani, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 22.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N V Vasudevan

…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.242/Bang/2021 Assessment Year : 2016-17 Vs. DCIT, M/s. ContinuServe Softech India Pvt. Ltd., Circle – 2(1)(1), Prathik Tech Park, 2nd and 3rd Floor, Bengaluru. Sy. No.93/1, Veerasandra Village, Attibele Hobli, Hosur Road, Electronic City Phase 1, Bengaluru – 560 100. PAN : AAACC 8342 A ASSESSEE RESPONDENT Assessee by : Shri. Darpan Kirpalani, Advocate Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 22.09.2022 Date of Pronounc…

M/S. Hewlett-Packard (India) Software Operation Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 3, Bangalore

In the result the appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 2575/Bang/2019 (Assessment Year: 2015-16)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 2575/Bang/2019 (Assessment Year: 2015-16) M/s. Hewlett-Packard (India) vs JCIT, Special Range - 3 Software Operation Pvt. Ltd. Room No. 245, 2nd Floor Survey No. 192, Mahadevapura BMTC Building, 6th Block Post, Whitefield Road 60 Feet Road, Koramangala Bangalore 560048 Bangalore 560095 PAN – AAACH7164B (Appellant) (Respondent) Assessee by: Shri Padam Chand Khincha, CA Revenue by: Shri Biju M.K. , CIT-DR Date of hearing: 07/09/2022 Date of pronounceme…

Walvoil Fluid Power India Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

In the result, the appeal by the assessee is allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.339/Bang/2022 Assessment Year : 2011-12 Walvoil Fluid Power India Pvt. Ltd., Vs. The Deputy Commissioner No.19, 2Nd Cross, 2Nd Main, Of Income Tax, Kiadb Attibele Industrial Area, Circle 7(1)(2), Attibele, Anekal Taluk, Bengaluru. Bengaluru – 562 107. Pan: Aaacw 5954E Appellant Respondent Appellant By : Shri R.E. Balasubramaniyan, Ca Respondent By : Dr. Shankar Prasad, K., Addl. Cit-Dr Date Of Hearing : 07.09.2022 Date Of Pronouncement : 14.09.2022 O R D E R Per Padmavathy S.This Appeal Is Against The Final Order Of The Ao Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] Dated 28.01.2022 For The Assessment Year 2011-12 On The Following Grounds:- “1. That The Order Of The Ld. Ao Insofar As It Is Prejudicial To The Interests Of The Appellant Is Opposed To Law & Facts Of The Case. 2. That In The Calculation Of Alp The Ld. Ao Erred In Including Entities Such As M/S Dhp India Ltd & The Sundram Bleistahl

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.339/Bang/2022 Assessment year : 2011-12 Walvoil Fluid Power India Pvt. Ltd., Vs. The Deputy Commissioner No.19, 2nd Cross, 2nd Main, of Income Tax, KIADB Attibele Industrial Area, Circle 7(1)(2), Attibele, Anekal Taluk, Bengaluru. Bengaluru – 562 107. PAN: AAACW 5954E APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, CA Respondent by : Dr. Shankar Prasad, K., Addl. CIT-DR Date of hearing : 07.09.2022 Date of Pronouncement : 14.09.2022 O R D E R Per…

Nxp India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(1)(1), Bangalore

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.264/Bang/2021 Assessment year : 2016-17 NXP India Pvt.Ltd. Vs. The Deputy Commissioner (Successor of NXP Semiconductors of Income Tax, India P. Ltd.), Circle 5(1)(1), Ground Floor, Manyatta Tech Park, Bangalore. Green Heart Phase III, Nagawara, Bengaluru – 560 045 PAN: AADCP 9454H APPELLANT RESPONDENT Appellant by : Shri Vikram Vijayaraghavan, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncem…

M/S. Blue Coat Network (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2623/Bang/2019 Assessment Year : 2015-16 M/S. Blue Coat Network (India) Pvt. Ltd., Unit No. 1001 & 1002, The Deputy 10Th Floor, Rmz Campus Commissioner Of 8-B, Income Tax, Plot No. C-L, Sarjapur Circle – 1(1)(2), Marathalli Outer Ring Bangalore. Vs. Road, Bangalore – 560 037. Pan: Aahcs7844Q Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 14-06-2022 Date Of Pronouncement : 29-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 22/10/2019 Passed By Ld.Dcit, Circle -1 (1)(2), Bangalore For A.Y. 2015-16 On Following Grounds Of Appeal:

…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. 2623/Bang/2019 Assessment Year : 2015-16 M/s. Blue Coat Network (India) Pvt. Ltd., Unit No. 1001 & 1002, The Deputy 10th Floor, RMZ Campus Commissioner of 8-B, Income Tax, Plot No. C-L, Sarjapur Circle – 1(1)(2), Marathalli Outer Ring Bangalore. Vs. Road, Bangalore – 560 037. PAN: AAHCS7844Q APPELLANT RESPONDENT Assessee by : Shri Chavali Narayan, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 14-06-2022 Date of Pronouncement : 29-07-2022…

Lg Soft India Private 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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…tment and the Ld. DRP also confirmed the order of the TPO. 9.1 We have heard the rival submissions and perused the materials available on record. The similar issue came for consideration before this Tribunal in the case of Huawei Technologies Ltd. reported in 101 Taxmann.com 313 (Bang Trib) (IT (TP)A No.1939/Bang/2017 dated 31.10.2018), wherein held as under:- 10. The next grievance projected by the Assessee in its appeal is with regard to the action of the CIT (A) in not allowing any adjustment towards working capital differences. On this issue we have heard the rival submissions. The relevant provisions of the…

Airlinq Technology Private Limited (Formerly Known As Globetouch Technologies Private Limited), Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.231/Bang/2021 : Asst.Year 2016-2017 M/S.Airlinq Technology Pvt. Ltd. The Deputy Commissioner Of (Formerly Known As Globe Touch Income-Tax, Circle 3(1)(1) V. Bangalore. Technologies Private Limited) 306, 100 Feet Road, Binna Mangala Stage – 1, Indiranagar Bangalore – 560 038. Pan : Aafcg7626L. (Appellant) (Respondent) Appellant By : S/Sri.Ajit Kumar Jain & Siddesh Chaugule, Cas Respondent By : Dr.Manjunath Karkihalli, Cit-Dr Date Of Pronouncement : 28.07.2022 Date Of Hearing : 21.07.2022 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 29.03.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 3. The Brief Facts Of The Case Are As Follows: The Assessee Was Incorporated On 15.10.2014 As A Wholly Owned Subsidiary Of Globetouch Inc, Usa. The Assessee Is Engaged In The Business Of Rendering Software Development Services (Swd) To Globetouch Inc. For The Assessment Year 2016-2017, The Return Of Income Was Filed Declaring An Income Of Rs.4,23,01,510 Under The Normal Provisions Of The Income-Tax Act. The Assessment Was Selected

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.231/Bang/2021 : Asst.Year 2016-2017 M/s.Airlinq Technology Pvt. Ltd. The Deputy Commissioner of (Formerly known as Globe Touch Income-tax, Circle 3(1)(1) v. Bangalore. Technologies Private Limited) 306, 100 Feet Road, Binna Mangala Stage – 1, Indiranagar Bangalore – 560 038. PAN : AAFCG7626L. (Appellant) (Respondent) Appellant by : S/Sri.Ajit Kumar Jain & Siddesh Chaugule, CAs Respondent by : Dr.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 28.07.2022 Date of Hearin…

Altimetrik 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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.477/Bang/2021 Assessment year : 2016-17 Altimetrix India Pvt. Ltd., Vs. The Assessing Officer, Sy.No.7(P) & 93(P), Electronics City, National e-Assessment Phase II, Industrial Area, Begur Hobli, Centre, Bangalore – 560 100. Delhi. PAN: AABCE 2733L APPELLANT RESPONDENT Appellant by : Smt. Rashmi R., Advocate Respondent by : Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.07.2022 Date of Pronouncement : 27.07.2022 O R D E R Pe…

On Semiconductor Technology India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the additional ground raised by the assessee is allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.291/Bang/2021 : Asst.Year 2016-2017 M/s.ON Semiconductor The Deputy Commissioner of Technology India Private Limited Income-tax, Circle 3(1)(1) v. Bangalore. #105, Prestige Saleh Ahmed Infantry Road Bangalore – 560 001. PAN : AADCP8949D. (Appellant) (Respondent) Appellant by : Sri.Chavali Narayan, CA Respondent by : Dr.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 21.07.2022 Date of Hearing : 12.07.2022 O R D E R Per George George K, JM : This appeal at the instance…

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

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 206/Bang/2021 Assessment Year : 2016-17 M/S. Epson India Pvt. Ltd., The Deputy 12Th Floor, The Milenia, Commissioner Of Tower A, Income Tax, No. 1,Murphy Road, Circle 2 (1)(1), Ulsoor, Vs. Bangalore. Bangalore – 560 008. Pan: Aaace7858F Appellant Respondent : Shri Padamchand Khincha, Assessee By Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 15-06-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2021 Passed By National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal: “General Ground 1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income- Tax Officer, National E-Assessment Centre (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Honourable Drp-1

…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. 206/Bang/2021 Assessment Year : 2016-17 M/s. Epson India Pvt. Ltd., The Deputy 12th Floor, The Milenia, Commissioner of Tower A, Income Tax, No. 1,Murphy Road, Circle 2 (1)(1), Ulsoor, Vs. Bangalore. Bangalore – 560 008. PAN: AAACE7858F APPELLANT RESPONDENT : Shri Padamchand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 15-06-2022 Date of Pronouncement : 14-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

M/S Tokai Rika Minda India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Cicle-7(1)(1), Bangalore

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(TP)A No.1513/Bang/2017 M/s. Tokai Rika Minda India Pvt. Ltd., Nelamangala Taluk 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.1513/Bang/2017 Assessment Year: 2013-14 M/s. Tokai Rika Minda India Pvt. Ltd. Plot No.365 Sompura KIADB Industrial Area Deputy Commissioner of Dobba Set Vs. Income-tax Nelamangala Taluk Circle 7(1)(1) Bangalore Rural Dist 562 111 Bangalore PAN NO : AADCT0271C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Da…

M/S. Walvoil Fluid Power (India) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 7(1)(2), Bengaluru

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.1839/Bang/2019 Assessment year : 2007-08 Walvoil Fluid Power India Pvt. Ltd., Vs. The Deputy Commissioner No.19, 2nd Cross, 2nd Main, of Income Tax, KIADB Attibele Industrial Area, Circle 7(1)(2), Attibele, Anekal Taluk, Bengaluru. Bengaluru – 562 107. PAN: AAACW 5954E APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, CA Respondent by : Smt. Susan Dolores George, CIT(OSD)(DR), ITAT, Bangalore. Date of hearing : 07.06.2022 Date of Pronouncement :…

Ametek Instruments India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.432/Bang/2021 : Asst.Year 2016-2017 M/S. Ametek Instruments India The Assistant Commissioner Private Limited Of Income-Tax, Circle 1(1)(1) V. Benguluru. Plot No.1, Epip Industrial Area, Divyashree Nr Enclave, 4Th Floor Block A, Whitefield Bengaluru – 560 066. Pan : Aahca2869B. (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.432/Bang/2021 : Asst.Year 2016-2017 M/s. Ametek Instruments India The Assistant Commissioner Private Limited of Income-tax, Circle 1(1)(1) v. Benguluru. Plot No.1, EPIP Industrial Area, Divyashree NR Enclave, 4th Floor Block A, Whitefield Bengaluru – 560 066. PAN : AAHCA2869B. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Dr.Manjunath Karkihalli, CIT -DR Date of Pronouncement : 13.06.2022 Date of Hearing : 01.06.2022 O R D E R Per George Geo…

Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bengaluru vs. M/S. Symbol Technologies India Private Limited, Bengaluru

In the result, appeal by the assessee and that by the Revenue are treated as partly allowed

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. and Appellant Respondent Assessment Year 2221/Bang/2019 Deputy Commissioner of Income Tax, M/s. Symbol Technologies India Pvt. Ltd., 2011-12 Circle – 6(1)(2), 201, No.3, Prestige Sigma, Bengaluru. Vittal Mallya Road, Ashok Nagar, Bengaluru – 560 001. PAN: AAECS 7171 H 2057/Bang/2019 M/s. Symbol Technologies Joint Commissioner of Income Tax, 2011-12 India Pvt. Ltd., Bellary Range, Bengaluru – 560 001. Bellary. PAN: AAECS 7171 H Assessee by : Shri. Aliasgar R…

M/S. Symbol Technologies India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bengaluru

In the result, appeal by the assessee and that by the Revenue are treated as partly allowed

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. and Appellant Respondent Assessment Year 2221/Bang/2019 Deputy Commissioner of Income Tax, M/s. Symbol Technologies India Pvt. Ltd., 2011-12 Circle – 6(1)(2), 201, No.3, Prestige Sigma, Bengaluru. Vittal Mallya Road, Ashok Nagar, Bengaluru – 560 001. PAN: AAECS 7171 H 2057/Bang/2019 M/s. Symbol Technologies Joint Commissioner of Income Tax, 2011-12 India Pvt. Ltd., Bellary Range, Bengaluru – 560 001. Bellary. PAN: AAECS 7171 H Assessee by : Shri. Aliasgar R…

M/S. Ocwen Financial Solutions Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Special Range - 5, Bangalore

In the result appeal filed by the assessee stands partly allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2411/Bang/2019 Assessment Year : 2015-16 M/S. Ocwen Financial Solutions Pvt. Ltd., Pritech Park, Block 12, The Joint Commissioner Unit 2, 5B & 6A Floors, Of Income-Tax, Bellandur Village, Special Range-5, Sarjapur Marathahalli Bangalore. Ring Road, Vs. Bangalore – 560 103. Pan: Aaaco3764E Appellant Respondent : Shri K.R. Vasudevan & Assessee By Ms. Rashmi, Advocates : Dr. Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 02-03-2022 Date Of Pronouncement : 13-05-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 24/09/2019 Passed By The Ld.Jcit, Special Range-5, Bangalore Under Section 143 (3) R.W.S 144C (13) Of The Act, For Assessment Year 2015-16 On Following Grounds Of Appeal: “I. Transfer Pricing The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

…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. 2411/Bang/2019 Assessment Year : 2015-16 M/s. Ocwen Financial Solutions Pvt. Ltd., Pritech Park, Block 12, The Joint Commissioner Unit 2, 5B & 6A Floors, of Income-tax, Bellandur Village, Special Range-5, Sarjapur Marathahalli Bangalore. Ring Road, Vs. Bangalore – 560 103. PAN: AAACO3764E APPELLANT RESPONDENT : Shri K.R. Vasudevan & Assessee by Ms. Rashmi, Advocates : Dr. Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 02-03-2022 Date of Pronouncem…

M/S.Tokai Rika Minda India Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2327/Bang/2016 : Asst.Year 2012-2013 M/S.Tokai Rika Minda India The Deputy Commissioner Of Private Limited Income-Tax, Circle 7(1)(1) V. Bangalore. Plot No.365, Sompura 1St Stage Kiadb Industrial Area Dobbaspet, Nelamangala Taluk Bangalore Rural Dist – 562 111. Pan : Aadct0271C. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 08.04.2022 Date Of Hearing : 22.03.2022

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2327/Bang/2016 : Asst.Year 2012-2013 M/s.Tokai Rika Minda India The Deputy Commissioner of Private Limited Income-tax, Circle 7(1)(1) v. Bangalore. Plot No.365, Sompura 1st Stage KIADB Industrial Area Dobbaspet, Nelamangala Taluk Bangalore Rural Dist – 562 111. PAN : AADCT0271C. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 08.04.2022 Date of Hearing : 22.03.2022 O R D E R Per George George K…