(i) ARM Embedded Technologies (P) Ltd. v. DCIT

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…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…

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

…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…

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…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…

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

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:

…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…

ARM EMBEDDED TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BENGALURU

In the result, appeal of the assessee stands partly allowed

…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. 235/Bang/2021 Assessment Year : 2016-17 M/s. Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Center, The Deputy SEZ Citrine Block, Commissioner of 5th Floor, Marathahalli Income Tax, Outer Ring Road, Circle 1 (1)(1), Doddanekkundi Village, Vs. Bengaluru. Mahadevapura, Bengaluru – 560 048. PAN: AAECA1582E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 27-07-2022 Date…

CITRIX R & D INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 220/Bang/2021 Assessment Year : 2016-17 M/S. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner Of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. Pan: Aabcn3639C Appellant Respondent Assessee By : Shri Sumit Khurana, Ca Revenue By : Shri M. Mathivanan, Cit-Dr Date Of Hearing : 04-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 30/03/2021 Passed By The National E-Assessment Centre, Delhi Relating To Assessment Year 2016-17 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another. 1. That The Order Passed By The Learned Ao To The Extent Prejudicial To The Appellant, Is Bad In Law & Liable To Be Quashed. Transfer Pricing - 2. That The National E-Assessment Centre, Delhi / Deputy Commissioner Of Income Tax, Circle 2(1)(1), Bangalore ("Assessing Officer" Or "Learned Ao") & The Dispute Resolution Panel - 1 ("Learned Panel" Or "Learned Drp")

…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. 220/Bang/2021 Assessment Year : 2016-17 M/s. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. PAN: AABCN3639C APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri M. Mathivanan, CIT-DR Date of Hearing : 04-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assesse…

MINDTECK (INDIA) LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.252/Bang/2021 Assessment Year : 2016-17 M/S. Mindteck India Ltd., Vs. Dcit, A.M.R. Tech Park, Block 1, 3Rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. Pan : Aaach 1072 Q Appellant Respondent Assessee By : Shri. Padam Chand Khincha, Ca Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.06.2022 Date Of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan

…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.252/Bang/2021 Assessment Year : 2016-17 M/s. Mindteck India Ltd., Vs. DCIT, A.M.R. Tech Park, Block 1, 3rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. PAN : AAACH 1072 Q APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan, Vice President This appe…

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU vs. M/S HERBAL LIFE INTERNATIONAL INDIA PVT LTD, BENGALURU

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE , BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…