IDS Software Solutions P. Ltd. v. ITO

122 TTJ 410Income Tax Appellate Tribunal2009#2795 most cited
42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250Section 250 of the Income Tax ActSection 40(a)(i)Section 40(a)(i) of the Income Tax ActSection 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

section 115wasection 192(1)section 10(4)place of effective managementsection 2(43)section 203section 9(1)(ii)section 44dasection 115wsection 44dsection 194a(1)section 2(28a)

Judgments citing IDS Software Solutions P. Ltd. v. ITO

ACIT, CIRCLE-1(1)(1), BANGALORE vs. AMAZON DEVELOPEMENT CENTRE(INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR
Section 250

…ucted tax at source on the payments, the same is to be disallowed u/s. 40(a)(i) of the Act. The Ld.CIT(A) deleted the disallowance by placing reliance on the decision of the Coordinate Bench in the case of IDS Software Solutions India Ltd. vs. ITO reported in 122 TTJ 410 (Bangalore – Trib.). The revenue is in appeal against the order of the Ld.CIT(A). 26. The Ld.DR at the outset argued that the Ld.CIT(A) has simply relied on the decision of the Authority for Advance Ruling and the decision of the Tribunal without according any reason and that the CIT(A) has passed a non-speaking order. The Ld.DR further argued t…

DCIT, CIRCLE-1(1)(1), , BANGALORE vs. AMAZON DEVELOPEMENT CENTRE (INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR
Section 250

…ucted tax at source on the payments, the same is to be disallowed u/s. 40(a)(i) of the Act. The Ld.CIT(A) deleted the disallowance by placing reliance on the decision of the Coordinate Bench in the case of IDS Software Solutions India Ltd. vs. ITO reported in 122 TTJ 410 (Bangalore – Trib.). The revenue is in appeal against the order of the Ld.CIT(A). 26. The Ld.DR at the outset argued that the Ld.CIT(A) has simply relied on the decision of the Authority for Advance Ruling and the decision of the Tribunal without according any reason and that the CIT(A) has passed a non-speaking order. The Ld.DR further argued t…

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…T 7)(Mum), wherein the Mumbai Tribunal held that personnel deputed to the Indian company worked under the control and supervision of the Indian company and carried out work allotted to them by the Indian company. IDS Software Solutions India (P) Ltd vs l'I'0 (122 TTJ 410) (Bang), wherein it was held that Indian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that rei…

M/S. AIRBUS GROUP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…of association. Similarly, in present case the degree of control has to been judged based on designation/seniority of deputed employees. Conditions laid down by Hon’ble jurisdictional High Court and Tribunal From IDS Software Solutions India (P) Ltd. [2009] 122 TTJ 410 (Bang.), Abbey Business Services [2012] 23 taxman.com 346 (Bangalore) and Abbey Business Services India (P.) Ltd. [2020] 122 IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore Page 73 of 92 taxmann.com 174 (Karnataka) decisions following conditions emerges to qualify as economic employer: Table C: Conditions laid down…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE vs. M/S. CERNER HEALTHCARE SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, both the appeals filed by revenue stands partly allowed for statistical purposes

ITA 218/BANG/2020[2014-15]Status: DisposedITAT Bangalore14 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 217 & 218/Bang/2020 Assessment Years: 2013-14 & 2014-15 M/S. Cerner Healthcare Solutions Pvt. Ltd., Ground Floor, The Deputy Wing B, Block H2, Commissioner Of Mountain Ash, Income Tax, Manyata Embassy Circle – 2(1)(1), Business Park, Bangalore. Vs. Nagawara, Bengaluru – 560 045. Pan: Aaccc3795R Appellant Respondent Assessee By : Shri Sumit Khurana, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 14-07-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeals Are Filed By Revenue Against Two Separate Orders Both Dated 28/11/2019 Passed By Ld.Cit(A)-2, Bangalore For A.Ys. 2013-14 & 2014-15. Assessment Year 2013-14: “1. Whether The Cit(A) Was Correct In Holding That Payments Made By The Assessee To M/S Cerner Usa For The Employers Executing Certain Works For The Assessee Company Would Not Amount To Income In The Hands Of M/S Cerner India & No Tds Was Liable To Be Made By Treating

For Appellant: Shri Sumit Khurana, CA
Section 40Section 92C

…the same, the same deserves to be disallowed u/s 40(a)(i) of IT Act." Both parties had agreed that the reimbursement payment cannot be liable to tax and the issue is covered by the order of the Tribunal in the case of IDS Software Solutions (India) Pvt. Ltd. (122 TTJ 410). Since the facts being identical, respectfully following the decision of the co- ordinate Bench of the Tribunal, we hold that the AO is not justified in making disallowance of Rs.2, 74,59,496/- u/s 40(a)(i) of the Act. Hence, ground nos. 9 to 13 are allowed. Page 13 of 13 IT(TP)A Nos. 217 & 218/Bang/2020 Respectfully following the aforesaid Hon…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE vs. M/S. CERNER HEALTHCARE SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, both the appeals filed by revenue stands partly allowed for statistical purposes

ITA 217/BANG/2020[2013-14]Status: DisposedITAT Bangalore14 Jul 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 217 & 218/Bang/2020 Assessment Years: 2013-14 & 2014-15 M/S. Cerner Healthcare Solutions Pvt. Ltd., Ground Floor, The Deputy Wing B, Block H2, Commissioner Of Mountain Ash, Income Tax, Manyata Embassy Circle – 2(1)(1), Business Park, Bangalore. Vs. Nagawara, Bengaluru – 560 045. Pan: Aaccc3795R Appellant Respondent Assessee By : Shri Sumit Khurana, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 14-07-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeals Are Filed By Revenue Against Two Separate Orders Both Dated 28/11/2019 Passed By Ld.Cit(A)-2, Bangalore For A.Ys. 2013-14 & 2014-15. Assessment Year 2013-14: “1. Whether The Cit(A) Was Correct In Holding That Payments Made By The Assessee To M/S Cerner Usa For The Employers Executing Certain Works For The Assessee Company Would Not Amount To Income In The Hands Of M/S Cerner India & No Tds Was Liable To Be Made By Treating

For Appellant: Shri Sumit Khurana, CA
Section 40Section 92C

…the same, the same deserves to be disallowed u/s 40(a)(i) of IT Act." Both parties had agreed that the reimbursement payment cannot be liable to tax and the issue is covered by the order of the Tribunal in the case of IDS Software Solutions (India) Pvt. Ltd. (122 TTJ 410). Since the facts being identical, respectfully following the decision of the co- ordinate Bench of the Tribunal, we hold that the AO is not justified in making disallowance of Rs.2, 74,59,496/- u/s 40(a)(i) of the Act. Hence, ground nos. 9 to 13 are allowed. Page 13 of 13 IT(TP)A Nos. 217 & 218/Bang/2020 Respectfully following the aforesaid Hon…

CERNER HEALTHCARE SOLUTION INDIA PRIVATE LIMITED(EARLIER KNOWN AS CERNER INDIA HEALTH SERVICES PRIVATE LIMITED) ( ERSTWHILE CERNER HEALTHCARE SOLUTIONS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

The appeal is allowed in favour of the assessee

ITA 254/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 May 2022AY 2016-17

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

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(1)Section 143(3)Section 144CSection 271(1)(c)Section 37Section 40

…ndian government on the payment of salary to employees such salary cost reimbursement should not again suffered tax withholding. In this regard the assessee relied on the decision of coordinate bench of the Tribunal in the case of M/s. IDS software solutions (122 TTJ 410). The assessing officer did not accept the submissions of the assessee stating that the services provided by the seconded employee is in the nature of fees for technical services (FTS) defined in explanation 2 to section 9(1)(vii) and hence tax need to be deducted at source. The assessing officer relied on the judgment of Hon’ble Delhi High Court…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION,CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 369/BANG/2020[2014-15]Status: PendingITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION,CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

M/S GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 367/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 366/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 365/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 364/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

….com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative Holding vs.DCIT in ITA No,784/Pun/2015 by order dated 08/07/2019  Decision of Hon’ble Mumbai Tribunal in case of DIT vs. HCL Infosystems…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 20/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 19/DEL/2021[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 18/DEL/2021[2011-12]Status: DisposedITAT Delhi30 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 17/DEL/2021[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 6953/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

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