Huawei Technologies India Pvt. Ltd. v. JCIT

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

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3363/Bang/2018 Assessment Year : 2014-15 M/S. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner Of D-601, Rmz Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. Pan: Aabct0087C Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 05-01-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against The Final Assessment Order Dated 26.10.2018 Passed By The Ld.Acit, Circle – 7(1)(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Tyco Fire & Security India Private Limited (Hereinafter Referred To As "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Dated October 26, 2018 Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 ("The Act") Pursuant To The Directions Dated September 20, 2018 Issued By The Dispute Resolution Panel (Hereinafter Referred To As The "Drp") U/S 144C (5) Of The Act (`The Impugned Order') Inter-Alia On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law:

…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. 3363/Bang/2018 Assessment Year : 2014-15 M/s. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner of D-601, RMZ Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. PAN: AABCT0087C APPELLANT RESPONDENT Assessee by : Shri Rajan Vora, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 05-01-2022 Date of Pronouncement : 30-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

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

In the result, appeal of the assessee is partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.2436/Bang/2019 Assessment Year : 2015-16 M/s. Capco Technologies Private Limited, Vs. The Deputy Commissioner of Income Tax, SJR I-Park, Ground Floor, Tower 2, Block Circle -2(1)(1), PHI, EPIP-Zone 1,Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AADCC 4204 G APPELLANT RESPONDENT Appellant by : Shri. Sandeep Huilgol, Advocate Respondent by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.03.2022 Date of Pronouncement : 2…

M/S Verifone India Technology Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, appeals filed by assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. PAN: AACCV1683K APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner of Doddathogur Village, Income Tax,…

M/S Verifone India Technology Pvt Ltd, Bangalore vs. Income Tax Officer Ward-7(1)(3), Bangalore

In the result, appeals filed by assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. PAN: AACCV1683K APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner of Doddathogur Village, Income Tax,…

M/S Brady Company India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(4), Bangalore

In the result, ground 26 is allowed for statistical purposes

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.103/Bang/2019 : Asst.Year 2014-2015 It(Tp)A No.790/Bang/2019 : Asst.Year 2014-2015 M/S.Brady Company India Private The Income Tax Officer Limited, No.26, Survey No.41 Ward 1(1)(4) V. Bengaluru. Konappana Agrahara Village Begur, Hobli, Electronci City, Phase-Ii, Bengaluru – 560 100. Pan : Aaccb8163A (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 22.03.2022 Date Of Hearing : 07.03.2022 O R D E R Per George George K, Jm : These Appeals Are At The Instance Of The Assessee. The Relevant Assessment Year Is 2014-2015. 2. The Reason For Filing Two Appeals For Assessment Year 2014-2015 Is That Pursuant To The Dispute Resolution Panel’S (Drp) Directions (Directions Dated 28.09.2008), The A.O. Passed Final Assessment Order U/S 143(3) R.W.S. 144C Of The I.T.Act Dated 15.11.2018. In The Said Assessment Order, The Aggregate Transfer Pricing Adjustment Was Determined At Rs.14,43,51,081. An Appeal Has Been Filed Before The Tribunal Against The Order U/S 143(3) R.W.S. 144C Of The I.T.Act (Appeal No.It(Tp)A No.103/Bang/2019). Subsequently, On Application By The Assessee, The Drp Passed Rectification Order Dated

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.103/Bang/2019 : Asst.Year 2014-2015 IT(TP)A No.790/Bang/2019 : Asst.Year 2014-2015 M/s.Brady Company India Private The Income Tax Officer Limited, No.26, Survey No.41 Ward 1(1)(4) v. Bengaluru. Konappana Agrahara Village Begur, Hobli, Electronci City, Phase-II, Bengaluru – 560 100. PAN : AACCB8163A (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 22.03.2022 Date of Hearing : 07.03.2022 O R D E R…

M/S Brady Company India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(4), Bangalore

In the result, ground 26 is allowed for statistical purposes

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.103/Bang/2019 : Asst.Year 2014-2015 It(Tp)A No.790/Bang/2019 : Asst.Year 2014-2015 M/S.Brady Company India Private The Income Tax Officer Limited, No.26, Survey No.41 Ward 1(1)(4) V. Bengaluru. Konappana Agrahara Village Begur, Hobli, Electronci City, Phase-Ii, Bengaluru – 560 100. Pan : Aaccb8163A (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 22.03.2022 Date Of Hearing : 07.03.2022 O R D E R Per George George K, Jm : These Appeals Are At The Instance Of The Assessee. The Relevant Assessment Year Is 2014-2015. 2. The Reason For Filing Two Appeals For Assessment Year 2014-2015 Is That Pursuant To The Dispute Resolution Panel’S (Drp) Directions (Directions Dated 28.09.2008), The A.O. Passed Final Assessment Order U/S 143(3) R.W.S. 144C Of The I.T.Act Dated 15.11.2018. In The Said Assessment Order, The Aggregate Transfer Pricing Adjustment Was Determined At Rs.14,43,51,081. An Appeal Has Been Filed Before The Tribunal Against The Order U/S 143(3) R.W.S. 144C Of The I.T.Act (Appeal No.It(Tp)A No.103/Bang/2019). Subsequently, On Application By The Assessee, The Drp Passed Rectification Order Dated

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.103/Bang/2019 : Asst.Year 2014-2015 IT(TP)A No.790/Bang/2019 : Asst.Year 2014-2015 M/s.Brady Company India Private The Income Tax Officer Limited, No.26, Survey No.41 Ward 1(1)(4) v. Bengaluru. Konappana Agrahara Village Begur, Hobli, Electronci City, Phase-II, Bengaluru – 560 100. PAN : AACCB8163A (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 22.03.2022 Date of Hearing : 07.03.2022 O R D E R…

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

In the result, appeal of the assesee is partly allowed

Bench: Shri George George K & Ms. Padmavathy S

…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.1901/Bang/2017 Assessment year : 2013-14 M/s Walvoil Fluid Power India Pvt. Vs. The Dy. Commissioner of Income- Ltd., tax, 23 & 25, Behind Graphite India Circle-7(1)(2), Mahadevpura Post, Bengaluru. Doddanakundi Industrial Estate, Bengaluru. PAN – AAACW 5954 E APPELLANT RESPONDENT Assessee by : Shri R.E Balasubramanyam, C.A Revenue by : Shri A Sreenivasa Rao, CIT(DR) Date of hearing : 16.03.2022 Date of Pronouncement : 21.03.2022 O R D E R Per Padmavath…

Bharat Vijaykumar Jain (HUF), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 2(2), Bangalore

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

Bench: Shri George George K & Ms. Padmavathy S

…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.246/Bang/2021 Assessment year : 2016-17 Bharat Vijaykumar Jain (HUF), Vs. The Dy. Commissioner of No.701, 11th Main Road, Income-tax, 4th Block, Jayanagar, Circle-2(2), Bengaluru. Bengaluru-560 011. PAN – AAIHB 7841 N APPELLANT RESPONDENT Assessee by : Shri Narendra Kumar Jain, Advocate Revenue by : Shri Muzaffar Hussain, CIT(DR) Date of hearing : 10.02.2022 Date of Pronouncement : 14.02.2022 O R D E R Per Padmavathy S, Accountant Member This appeal by…

Aurigo Software Technologies Private Limited, Bengaluru vs. Income Tax Officer, Ward-1(1)(1), Bangalore

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

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.178/Bang/2021 Assessment Year : 2016-17 M/S. Aurigo Software Technologies Private Limited, Vs. Ito, Ajmera Aditya Summit, No.3D1, Ground Floor, Ward-1(1)(1), 7Th C Main Road, 3Rd Block, Koramangala, Bengaluru. Bengaluru – 560 034. Pan : Aacca 5309 D Assessee Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 03.02.2022 Date Of Pronouncement : 03.02.2022 O R D E R Per N V Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.178/Bang/2021 Assessment Year : 2016-17 M/s. Aurigo Software Technologies Private Limited, Vs. ITO, Ajmera Aditya Summit, No.3D1, Ground Floor, Ward-1(1)(1), 7th C Main Road, 3rd Block, Koramangala, Bengaluru. Bengaluru – 560 034. PAN : AACCA 5309 D ASSESSEE RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru Date of hearing : 03.02.2022 Date of Pronouncement : 03.02.2022 O R D E R Per N V V…

M/S. Atmecs Technologies Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.187/Bang/2021 Assessment Year : 2016-17 M/S. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. Pan : Aamca 0792 J Appellant Respondent Appellant By : Shri. P.V.S.S.Prasad, Ca Respondent By : Shri. Arunkumar, Cit(Tp-2)(Dr)(Itat), Bengaluru Date Of Hearing : 14.12.2021 Date Of Pronouncement : 20.12.2021 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 30.3.2021 By The National E-Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Ay 2016-2017. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To It’S Associated Enterprises

…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.187/Bang/2021 Assessment Year : 2016-17 M/s. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. PAN : AAMCA 0792 J APPELLANT RESPONDENT Appellant by : Shri. P.V.S.S.Prasad, CA Respondent by : Shri. Arunkumar, CIT(TP-2)(DR)(ITAT), Bengaluru Date of hearing : 14.12.2021 Date of Pronouncement : 20.12.2021 O R D E R Per N. V. V…

M/S Moog India Technology Center Private Limited, Bangalore vs. Income Tax Officer Ward-4(1)(4), Bangalore

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.394/Bang/2019 Assessment Year : 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.394/Bang/2019 Assessment Year : 2011-12 M/s. Moog India Technology Centre Private Limited, Vs. The Income Tax Officer, No.1, 2 and 3, Hosur Main Road, Ward - 4(1)(4), Electronic City, Bengaluru. Bengaluru-560 100. PAN:AAGCM 3566 Q APPELLANT RESPONDENT Appellant by : Shri. K. R. Vasudevan & Smt.Rashmi, Advocate Respondent by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 23.11.2021 Date of Pronouncement : 29.11.2021 O R D E R Per N. V. V…

Capco Technologies Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.204/Bang/2021 Assessment Year : 2016-17 M/S. Capco Technologies Private Limited, Vs. The Deputy Commissioner Of Income Tax, Sjr I-Park, Ground Floor, Tower 2, Block Circle -2(1)(1), Phi, Ramagondanahalli, Whitefield S.O, Bengaluru. Bengaluru. Pan : Aadcc 4204 G Appellant Respondent Appellant By : Shri. Sandeep Huilgol, Advocate Respondent By : Shri. Srinivas T Bidari, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 16.11.2021 Date Of Pronouncement : 18.11.2021 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 26.04.2021 By The National E-Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Ay 2016-2017. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To Capco Group. The Assessee Is A Wholly Owned Subsidiary Of Capco Belgium Bvba, Belgium. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee & Its It(Tp)A No.204/Bang/2021 Page 2 Of 27

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.204/Bang/2021 Assessment Year : 2016-17 M/s. Capco Technologies Private Limited, Vs. The Deputy Commissioner of Income Tax, SJR i-Park, Ground Floor, Tower 2, Block Circle -2(1)(1), PHI, Ramagondanahalli, Whitefield S.O, Bengaluru. Bengaluru. PAN : AADCC 4204 G APPELLANT RESPONDENT Appellant by : Shri. Sandeep Huilgol, Advocate Respondent by : Shri. Srinivas T Bidari, CIT(DR)(ITAT), Bengaluru Date of hearing : 16.11.2021 Date of Pronouncement : 18.11.2021 O R…

Barracuda Networks 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 N.V. Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.229/Bang/2021 Assessment Year : 2016-17 M/s. Barracuda Networks India Private Limited, Vs. The Deputy Commissioner of Income Tax, 9 Hosur Road, Prestige Blue Chip Software Circle -1(1)(1), Park, Block 2, Level 3, 2nd Floor, Opp. Christ Bengaluru. University, Hosur Main Road, Bengaluru – 560 029. PAN : AABCN 1157 H APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing…

M/S Mformation Software Technologies India Pvt Ltd, Bangalore vs. Office of the Commissioner of Income Tax (A)-4, Bangalore

In the result, both the appeals of the assessee are partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A Nos. 450 & 1214/Bang/2017 Assessment years : 2010-11 & 2011-12 M/s. MFormation Software Vs. The Income Tax Officer, Technologies India Pvt. Ltd., Ward 12(1), KH No.37/11/37/28, Bangalore. Village Kapashera, CNG Station, New Delhi – 110 037. PAN: AAECM 0999F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.09.2021 Date of Pronouncement : 06.10.2021…

M/S Mformation Software Technologies India Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)-4, Bangalore

In the result, both the appeals of the assessee are partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A Nos. 450 & 1214/Bang/2017 Assessment years : 2010-11 & 2011-12 M/s. MFormation Software Vs. The Income Tax Officer, Technologies India Pvt. Ltd., Ward 12(1), KH No.37/11/37/28, Bangalore. Village Kapashera, CNG Station, New Delhi – 110 037. PAN: AAECM 0999F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.09.2021 Date of Pronouncement : 06.10.2021…

M/S Eit Services India Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-2, Bangalore

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 EIT Services India Pvt. Ltd., The Jt. Commissioner of Digital Park, 39/40, Electronic Income-tax, City, Phase-II, Special Range-2, Hosur Road, Vs. Bengaluru. Bengaluru-560 100. PAN – AAACD 4078 L APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, C.A Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 19-08-2021 Date of Pronouncement : 28-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by ass…

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Huawei Technologies India Pvt Ltd, Bangalore

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

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

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

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Gxs India Technology Pvt Ltd, Bangalore

In the result, the appeal by the revenue is dismissed, while the appeal by the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2007-08

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2007-08 M/s GXS India Technology Centre Pvt. Ltd., Vs. The Income Tax Officer, No.436, Infinity, Ground 1st , 3rd & 4th Floors, Ward 11(2), Off. Koramangala, Indiranagar, Intermediate Bangalore. Ring Road, Challaghatta-Domlur, Bangalore-560 071. PAN: AABCG 7972P APPELLANT RESPONDENT IT(TP)A No.2142/Bang/2017 Assessment year : 2010-11 The Deputy Commissioner of Vs. M/s GXS India Technology Income Tax, Centre Pvt.Ltd. Circle-3(1)(2), Bangalore. PAN: A…