III v. HCL Technologies Ltd.

93 Taxmann.com 33Supreme Court of India2018#354 most cited

What is III v. HCL Technologies Ltd. authority for?

When computing the deduction available under Section 10A of the Income-tax Act, communication expenses must be excluded from the total turnover for the purpose of calculating the eligible relief.

245

judgments rely on this decision, according to BharatTax’s citation analysis of 369,743 Indian tax judgments — from 2012 to 2026.

Also referred to as

HCL Technologies Ltd. · Section 10A · communication expenses · total turnover · export profits deduction · computer software · STPI unit · computation of relief

Also reported as

255 Taxmann 313

Sections most often in play

Section 10ASection 10B(4)Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 234C
Read the full judgment

Issues it is cited on

stpi unitforeign tax creditsection 10acomputer softwaresection 10aasection 40(a)(i)transfer pricing adjustmentsection 90section 40(a)associated enterpriserevenue expendituresection 28

Judgments citing III v. HCL Technologies Ltd.

M/S Infosys Bpm Lmited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 492/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Aug 2021AY 2012-13

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

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…6. We heard the parties on this issue. The Ld. A.R. submitted that the decision rendered by Hon'ble Karnataka High Court in the case of Tata Elxsi Ltd. (supra) has since been upheld by Hon'ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd. (2018) 93 Taxmann.com 33. We notice that the decision rendered by Hon'ble Karnataka High Court has been upheld by Hon'ble Supreme Court in the case of HCL Technologies Ltd (supra) with the following observations: “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT V. Tata Elxsi Ltd. (2012) 204 Taxman 321/17/taxmann.…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Bpm Ltd, Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 1157/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Aug 2021AY 2013-14

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

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…6. We heard the parties on this issue. The Ld. A.R. submitted that the decision rendered by Hon'ble Karnataka High Court in the case of Tata Elxsi Ltd. (supra) has since been upheld by Hon'ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd. (2018) 93 Taxmann.com 33. We notice that the decision rendered by Hon'ble Karnataka High Court has been upheld by Hon'ble Supreme Court in the case of HCL Technologies Ltd (supra) with the following observations: “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT V. Tata Elxsi Ltd. (2012) 204 Taxman 321/17/taxmann.…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Bpm Ltd, Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 1151/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Aug 2021AY 2012-13

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

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…6. We heard the parties on this issue. The Ld. A.R. submitted that the decision rendered by Hon'ble Karnataka High Court in the case of Tata Elxsi Ltd. (supra) has since been upheld by Hon'ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd. (2018) 93 Taxmann.com 33. We notice that the decision rendered by Hon'ble Karnataka High Court has been upheld by Hon'ble Supreme Court in the case of HCL Technologies Ltd (supra) with the following observations: “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT V. Tata Elxsi Ltd. (2012) 204 Taxman 321/17/taxmann.…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, both the appeals are partly allowed

ITA 639/BANG/2016[]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…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 No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 637/BANG/2016[20101-11]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…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 No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

Global E Business Operations Pvt. Ltd vs. The Assistant Commissioner of

The appeal is dismissed as having become

ITA/111/2016HC Karnataka09 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF MARCH, 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE ASHOK S.KINAGI I.T.A. NO.111 OF 2016 BETWEEN: GLOBAL e:BUSINESS OPERATIONS PVT.LTD. KALANI PLATINA, PHASE-II BUILDING SURVEY NOs.1,6 AND 24 KUNDALAHALLI VILLAGE K.R.PURAM HOBLI BANGALORE-560 066 REPRESENTED BY ITS DIRECTOR MR.SURESH AKELLA ...APPELLANT (BY SRI.T.SURYANARAYANA, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(2) [FORMERLY THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), BANGALORE] BMTC BUILDING…

M/S Infosys Bpm Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 491/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…6. We heard the parties on this issue. The Ld. A.R. submitted that the decision rendered by Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd. (supra) has since been upheld by Hon’ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd. (2018) 93 Taxmann.com 33. We notice that the decision rendered by Hon’ble Karnataka High Court has been upheld by Hon’ble Supreme Court in the case of HCL Technologies Ltd (supra) with the following observations: 17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT V. Tata Elxsi Ltd. (2012) 204 Taxman 321/17/taxmann.co…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Bpm Ltd, Bangalore

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

ITA 1156/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…6. We heard the parties on this issue. The Ld. A.R. submitted that the decision rendered by Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd. (supra) has since been upheld by Hon’ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd. (2018) 93 Taxmann.com 33. We notice that the decision rendered by Hon’ble Karnataka High Court has been upheld by Hon’ble Supreme Court in the case of HCL Technologies Ltd (supra) with the following observations: 17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT V. Tata Elxsi Ltd. (2012) 204 Taxman 321/17/taxmann.co…

The Commissioner of Income Tax vs. M/S Kmg Infotech Pvt Ltd

In the result, the appeal is disposed of

ITA/337/2013HC Karnataka09 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.337 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX C.R. BUILDINGS, QUEENS ROAD BANGALORE. 2. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-11(5), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. KMG INFOTECH PVT. LTD., NO.201/202, VANGUARD RISE NO.163, KONENA AGRAHARA OFF AIRPORT ROAD, BANGALORE-560017. ... RESPO…

Commissioner of Income Tax vs. M/S. Symphony Services Corporation

In the result, the appeals fail and are hereby

ITA/82/2013HC Karnataka02 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.83 OF 2013 C/W I.T.A. NO.82 OF 2013 I.T.A. NO.83 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX BANGALORE-III, BANGALORE. 2. DY. COMMISSIONER OF INCOME TAX CIRCLE 12(4), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: M/S. SYMPHONY SERVICES CORPORATION (I) PRIVATE LIMITED No.13/1, KADUBEESANAHALLI VILLAGE OUTER RING ROAD, VARTHUR HOBLI BANGALORE-560103…

Commissioner of Income Tax vs. M/S.Symphony Services Corporation

In the result, the appeals fail and are hereby

ITA/83/2013HC Karnataka02 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.83 OF 2013 C/W I.T.A. NO.82 OF 2013 I.T.A. NO.83 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX BANGALORE-III, BANGALORE. 2. DY. COMMISSIONER OF INCOME TAX CIRCLE 12(4), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: M/S. SYMPHONY SERVICES CORPORATION (I) PRIVATE LIMITED No.13/1, KADUBEESANAHALLI VILLAGE OUTER RING ROAD, VARTHUR HOBLI BANGALORE-560103…

M/S Outsourcepartners International Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore

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

ITA 843/BANG/2018[2013-14]Status: DisposedITAT Bangalore21 Aug 2020AY 2013-14

Bench: Shri N V Vasudevan & Shri G Manjunatha

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 14ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI G MANJUNATHA, ACCOUNTANT MEMBER IT(TP)A No.843/Bang/2018 Assessment year: 2013-14 M/s Outsourcepartners Vs. The Deputy Commissioner International Pvt Ltd., of Income Tax, Tower 2D, Phase I, Vikas Telecom Circle-5(1)(2), Limited, Vrindavan Tech Village, Bangalore. Outer Ring Road, Devarbeesanahalli, Bengaluru – 560 087. PAN: AAACO 5734C APPELLANT RESPONDENT Appellant by : Shri K R Vasudevan, Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.08.2020 Date of…

Tavant Technologies India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 1700/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Aug 2020AY 2013-14

Bench: Shri N V Vasudevan & Shri G Manjunatha

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92(1)Section 92ASection 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI G MANJUNATHA, ACCOUNTANT MEMBER IT(TP)A No.1700/Bang/2017 Assessment year: 2013-14 Tavant Technologies India Pvt. Ltd., Vs. The Deputy Commissioner # 12, CSRIE-II, Guava Garden, of Income Tax, 5th Block, Koramangala, Circle 7(1)(1), Bangalore – 560 095. Bangalore. PAN: AABCT 3216E APPELLANT RESPONDENT Appellant by : Ms. Tanmayee Rajkumar, Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.08.2020 Date of Pronouncement : 21.08.2020 O R D E R Per N.V. Vasudev…

Commissioner of Income Tax-III vs. M/S Samsung India Software Operations Pvt Ltd

In the result, we do not find any merit in the

ITA/293/2012HC Karnataka25 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 10ASection 260Section 260ASection 7A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JUNE, 2020 PRESENT THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE M. NAGAPRASANNA INCOME TAX APPEAL NO.293 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III C.R.BUILDING, QUEENS ROAD, BENGALURU. 2. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-12(1) BENGALURU. ... APPELLANTS (BY E I SANMATHI, ADV.) AND: M/S SAMSUNG INDIA SOFTWARE OPERATIONS PVT. LTD., 2 BLOCK - B, BAGMANE LAKEVIEW BAGMANE TECPARK, CV RAMAN NAGAR, BENGALURU – 560 093. ... R…

The Commissioner of Income Tax vs. M/S Infosys Bpo Ltd

In the result, the appeal is dismissed

ITA/354/2012HC Karnataka11 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 260Section 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO. 354 OF 2012 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX C R BUILDING QUEENS ROAD BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-11(4) C R BUILDING QUEENS ROAD BANGALORE. ... APPELLANTS (BY SRI DILIP, ADV. FOR SRI. K V ARAVIND, ADV.) AND M/S INFOSYS BPO LTD., PLOT NOS. 26/3, 26/4 & 26/6 HOSUR ROAD, ELECTRONICS CITY, BANGALORE-560100. ... RESPONDENT (BY SRI…

Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru vs. M/S Indecomm Global Services (India ) Pvt Ltd, Bengaluru

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

ITA 2588/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year: 2011-12 M/S.Indecomm Global Services Vs. The Deputy Commissioner Of (India) Pvt.Ltd., Income Tax, 4Th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2Nd Amarjyothi Layout, Inner Ring Road, Floor, Bmtc Building, 80 Feet Road, Koramangala, 6Th Block, Domlur, Bengaluru – 560 071. Pan: Aabcb 6817 E Bengaluru - 560095. Appellant Respondent Assessment Year : 2011-12 The Deputy Commissioner Of Vs. M/S.Indecomm Global Services Income Tax, (India) Pvt.Ltd., Circle 3(1)(1), Room No.227, Indecomm House, No.30, 2Nd Floor, Bmtc Building, Laskar Hosur Road, Adugodi, 80 Feet Road, Koramangala, 6Th Block, Bangalore – 560 030. Bangalore-560095. Pan: Aabcb 6817 E Appellant Respondent Assessee By : Shri K.R.Vasudevan, Advocate Respondent By : Smt.Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2019 Date Of Pronouncement : 27.11.2019 O R D E R Per N.V. Vasudevan, Vice-

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s.Indecomm Global Services Vs. The Deputy Commissioner of (India) Pvt.Ltd., Income Tax, 4th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2nd Amarjyothi Layout, Inner Ring Road, floor, BMTC Building, 80 Feet Road, Koramangala, 6th Block, Domlur, Bengaluru – 560 071. PAN: AABCB 6817 E Bengaluru - 560095. APPELLANT RESPONDENT Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s.Indecomm Global Services Income Tax, (India) P…

M/S Indecomm Global Services India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 2130/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year: 2011-12 M/S.Indecomm Global Services Vs. The Deputy Commissioner Of (India) Pvt.Ltd., Income Tax, 4Th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2Nd Amarjyothi Layout, Inner Ring Road, Floor, Bmtc Building, 80 Feet Road, Koramangala, 6Th Block, Domlur, Bengaluru – 560 071. Pan: Aabcb 6817 E Bengaluru - 560095. Appellant Respondent Assessment Year : 2011-12 The Deputy Commissioner Of Vs. M/S.Indecomm Global Services Income Tax, (India) Pvt.Ltd., Circle 3(1)(1), Room No.227, Indecomm House, No.30, 2Nd Floor, Bmtc Building, Laskar Hosur Road, Adugodi, 80 Feet Road, Koramangala, 6Th Block, Bangalore – 560 030. Bangalore-560095. Pan: Aabcb 6817 E Appellant Respondent Assessee By : Shri K.R.Vasudevan, Advocate Respondent By : Smt.Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2019 Date Of Pronouncement : 27.11.2019 O R D E R Per N.V. Vasudevan, Vice-

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s.Indecomm Global Services Vs. The Deputy Commissioner of (India) Pvt.Ltd., Income Tax, 4th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2nd Amarjyothi Layout, Inner Ring Road, floor, BMTC Building, 80 Feet Road, Koramangala, 6th Block, Domlur, Bengaluru – 560 071. PAN: AABCB 6817 E Bengaluru - 560095. APPELLANT RESPONDENT Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s.Indecomm Global Services Income Tax, (India) P…

Nvidia Graphics Private Limited, Bangalore vs. CIT, Bangalore

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

ITA 979/BANG/2016[2010-11]Status: DisposedITAT Bangalore16 Oct 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.979/Bang/2016 Assessment Year : 2010-11 M/S. Nvidia Graphics Pvt. Ltd., Vs. Commissioner Of Income-Tax C1 – “Jacaranda”, Wing A, (Appeals) - 5, Manyata Embassy Business Park, Bengaluru. Outer Ring Road, Bengaluru – 560 045. Pan : Aabcn 9200 H Appellant Respondent It(Tp)A No.1090/Bang/2016 Assessment Year : 2010-11 Jt. Commissioner Of Income-Tax, Vs. M/S. Nvidia Graphics Pvt. Ltd., Circle 5(1)(1), Room No.233, Bengaluru – 560 045. 2Nd Floor, Bmtc Complex, Pan : Aabcn 9200 H 80 Feet Road, Koramangala, Bengaluru – 560 095. Appellant Respondent Assessee By : Shri. Chavali Narayan, Ca Revenue By : Shri. Pradeep Kumar, Cit-Dr(Itat)(Bengaluru) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Pradeep Kumar, CIT-DR(ITAT)(Bengaluru)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.979/Bang/2016 Assessment year : 2010-11 M/s. Nvidia Graphics Pvt. Ltd., Vs. Commissioner of Income-tax C1 – “Jacaranda”, Wing A, (Appeals) - 5, Manyata Embassy Business Park, Bengaluru. Outer Ring Road, Bengaluru – 560 045. PAN : AABCN 9200 H APPELLANT RESPONDENT IT(TP)A No.1090/Bang/2016 Assessment year : 2010-11 Jt. Commissioner of Income-tax, Vs. M/s. Nvidia Graphics Pvt. Ltd., Circle 5(1)(1), Room No.233, Bengaluru – 560 045. 2nd Floor, BMTC Complex, PAN…

JCIT, Bangalore vs. M/S Nividia Graphics Private Limited, Bangalore

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

ITA 1090/BANG/2016[2010-11]Status: DisposedITAT Bangalore16 Oct 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.979/Bang/2016 Assessment Year : 2010-11 M/S. Nvidia Graphics Pvt. Ltd., Vs. Commissioner Of Income-Tax C1 – “Jacaranda”, Wing A, (Appeals) - 5, Manyata Embassy Business Park, Bengaluru. Outer Ring Road, Bengaluru – 560 045. Pan : Aabcn 9200 H Appellant Respondent It(Tp)A No.1090/Bang/2016 Assessment Year : 2010-11 Jt. Commissioner Of Income-Tax, Vs. M/S. Nvidia Graphics Pvt. Ltd., Circle 5(1)(1), Room No.233, Bengaluru – 560 045. 2Nd Floor, Bmtc Complex, Pan : Aabcn 9200 H 80 Feet Road, Koramangala, Bengaluru – 560 095. Appellant Respondent Assessee By : Shri. Chavali Narayan, Ca Revenue By : Shri. Pradeep Kumar, Cit-Dr(Itat)(Bengaluru) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Pradeep Kumar, CIT-DR(ITAT)(Bengaluru)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.979/Bang/2016 Assessment year : 2010-11 M/s. Nvidia Graphics Pvt. Ltd., Vs. Commissioner of Income-tax C1 – “Jacaranda”, Wing A, (Appeals) - 5, Manyata Embassy Business Park, Bengaluru. Outer Ring Road, Bengaluru – 560 045. PAN : AABCN 9200 H APPELLANT RESPONDENT IT(TP)A No.1090/Bang/2016 Assessment year : 2010-11 Jt. Commissioner of Income-tax, Vs. M/s. Nvidia Graphics Pvt. Ltd., Circle 5(1)(1), Room No.233, Bengaluru – 560 045. 2nd Floor, BMTC Complex, PAN…

Arctern Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 352/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.352/Bang/2017 Assessment Year : 2012-13 M/S. Arctern Consulting Pvt. Ltd., Vs. Deputy Commissioner Of Embassy Tech Village, Income-Tax, Tower 2B Hibiscus, 5Th Floor, Circle – 1(1)(2), Deverabeesanahalli, Bengaluru. Bengaluru – 560 037. Pan : Aaeca 9113 F Appellant Respondent Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Shri. Pradeep Kumar, Cit-Dr(Itat)(Bengaluru) Date Of Hearing : 09.10.2019 Date Of Pronouncement : 15.10.2019 O R D E R

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT-DR(ITAT)(Bengaluru)
Section 10ASection 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.352/Bang/2017 Assessment year : 2012-13 M/s. Arctern Consulting Pvt. Ltd., Vs. Deputy Commissioner of Embassy Tech Village, Income-tax, Tower 2B Hibiscus, 5th Floor, Circle – 1(1)(2), Deverabeesanahalli, Bengaluru. Bengaluru – 560 037. PAN : AAECA 9113 F APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Advocate Revenue by : Shri. Pradeep Kumar, CIT-DR(ITAT)(Bengaluru) Date of hearing : 09.10.2019 Date of Pronouncement : 15.10.2019 O R D E R Per N.…