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.

Assistant Commissioner of Income Tax, Circle - 5(1)(1), Bangalore vs. M/S. Neobytes Software Solutions Pvt. Ltd., Bengaluru

In the result appeal filed by revenue stands dismissed

ITA 1108/BANG/2017[2009 - 10]Status: DisposedITAT Bangalore06 Sept 2019

Bench: Shri B.R.Baskaran & Smt.Beena Pillai

For Appellant: Shri S.V.Ravishankar, AdvocateFor Respondent: Dr.P.V.Pradeep Kumar, Addl.CIT
Section 10ASection 142(1)Section 143(1)Section 143(2)Section 8

…the total turnover also goes down by the same amount automatically. 12.We have perused submissions advanced by both sides in light of records placed before us. It is observed that Hon’ble Supreme Court while deciding case of CIT vs HCL Technologies Ltd (2018) 93 Taxmann.com 33 held as under: “19. In the instant case the deduction of right, telecommunication and insurance attributable to the delivery of computer software under section 10 A of the Act are allowed only into export turnover but not from the total turnover then, it would give rise to an inadvertent, unlawful, meaningless and illogical result which wou…

M/S Mcml Systems Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

ITA 454/BANG/2019[2010-11]Status: DisposedITAT Bangalore21 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao
Section 10ASection 115JSection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 452 to 454/Bang/2019 Assessment years : 2008-09 to 2010-11 M/s. McML Systems Pvt. Ltd., Vs. Assistant Commissioner of C9, KSSIDC Industrial Estate, Income Tax, Yelahanka New Town, Circle - 4(1)(2), Bengaluru – 560 064. Bengaluru. PAN : AACCM 1613 N APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT(DR)(ITAT), Bengaluru Date of hearing : 09.07.2019 Date of Pronouncement : 21.08.2019 O R D E R Per Bench: Th…

M/S Mcml Systems Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

ITA 453/BANG/2019[2009-10]Status: DisposedITAT Bangalore21 Aug 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao
Section 10ASection 115JSection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 452 to 454/Bang/2019 Assessment years : 2008-09 to 2010-11 M/s. McML Systems Pvt. Ltd., Vs. Assistant Commissioner of C9, KSSIDC Industrial Estate, Income Tax, Yelahanka New Town, Circle - 4(1)(2), Bengaluru – 560 064. Bengaluru. PAN : AACCM 1613 N APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT(DR)(ITAT), Bengaluru Date of hearing : 09.07.2019 Date of Pronouncement : 21.08.2019 O R D E R Per Bench: Th…

M/S Mcml Systems Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

ITA 452/BANG/2019[2008-09]Status: DisposedITAT Bangalore21 Aug 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao
Section 10ASection 115JSection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 452 to 454/Bang/2019 Assessment years : 2008-09 to 2010-11 M/s. McML Systems Pvt. Ltd., Vs. Assistant Commissioner of C9, KSSIDC Industrial Estate, Income Tax, Yelahanka New Town, Circle - 4(1)(2), Bengaluru – 560 064. Bengaluru. PAN : AACCM 1613 N APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT(DR)(ITAT), Bengaluru Date of hearing : 09.07.2019 Date of Pronouncement : 21.08.2019 O R D E R Per Bench: Th…

Asst.C.I.T., Bangalore vs. M/S Moog Controls (India) Pvt. Ltd., Bangalore

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 425/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment year IT(TP)A No.412/Bang/2015 M/s. Moog Controls (India) Pvt. Ltd., The Assistant Commissioner 2010-11 No.41P/99P/100P, of Income Tax, KIADB Industrial Area, Circle - 4(1)(2), Electronic City, Phase – II, Bangalore. Bangalore – 560 100. PAN : AABCM 3226 G IT(TP)A No.425/Bang/2015 The Assistant Commissioner of M/s. Moog Controls (India) 2010-11 Income Tax, Pvt. Ltd., Circle - 4(1)(2), Bangalore – 560 100. Bangalore. PAN : A…

Moog Controls (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 412/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment year IT(TP)A No.412/Bang/2015 M/s. Moog Controls (India) Pvt. Ltd., The Assistant Commissioner 2010-11 No.41P/99P/100P, of Income Tax, KIADB Industrial Area, Circle - 4(1)(2), Electronic City, Phase – II, Bangalore. Bangalore – 560 100. PAN : AABCM 3226 G IT(TP)A No.425/Bang/2015 The Assistant Commissioner of M/s. Moog Controls (India) 2010-11 Income Tax, Pvt. Ltd., Circle - 4(1)(2), Bangalore – 560 100. Bangalore. PAN : A…

Tecnotree Convergence Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1520/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 1447 and 1448/Bang/2017 Assessment years : 2010-11 and 2011-12 The Deputy Commissioner of Vs. M/s. Tecnotree Convergence Ltd., Income Tax, 394-Phase-IV, Udyog Vihar, Circle – 7(1)(1), Bangalore. Gurgaon – 122001. PAN : AAACL 7345 L APPELLANT RESPONDENT ITA Nos. 1519 and 1520/Bang/2017 Assessment years : 2010-11 and 2011-12 M/s. Tecnotree Convergence Ltd., The Deputy Commissioner of 394-Phase-IV, Udyog Vihar, Income Tax, Gurgaon – 122001. Circle – 7(1)(1), Bangal…

Tecnotree Convergence Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1519/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 1447 and 1448/Bang/2017 Assessment years : 2010-11 and 2011-12 The Deputy Commissioner of Vs. M/s. Tecnotree Convergence Ltd., Income Tax, 394-Phase-IV, Udyog Vihar, Circle – 7(1)(1), Bangalore. Gurgaon – 122001. PAN : AAACL 7345 L APPELLANT RESPONDENT ITA Nos. 1519 and 1520/Bang/2017 Assessment years : 2010-11 and 2011-12 M/s. Tecnotree Convergence Ltd., The Deputy Commissioner of 394-Phase-IV, Udyog Vihar, Income Tax, Gurgaon – 122001. Circle – 7(1)(1), Bangal…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Tecnotree Convergence Ltd, Gurgaon

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1448/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 1447 and 1448/Bang/2017 Assessment years : 2010-11 and 2011-12 The Deputy Commissioner of Vs. M/s. Tecnotree Convergence Ltd., Income Tax, 394-Phase-IV, Udyog Vihar, Circle – 7(1)(1), Bangalore. Gurgaon – 122001. PAN : AAACL 7345 L APPELLANT RESPONDENT ITA Nos. 1519 and 1520/Bang/2017 Assessment years : 2010-11 and 2011-12 M/s. Tecnotree Convergence Ltd., The Deputy Commissioner of 394-Phase-IV, Udyog Vihar, Income Tax, Gurgaon – 122001. Circle – 7(1)(1), Bangal…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Tecnotree Convergence Ltd, Gurgaon

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1447/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 1447 and 1448/Bang/2017 Assessment years : 2010-11 and 2011-12 The Deputy Commissioner of Vs. M/s. Tecnotree Convergence Ltd., Income Tax, 394-Phase-IV, Udyog Vihar, Circle – 7(1)(1), Bangalore. Gurgaon – 122001. PAN : AAACL 7345 L APPELLANT RESPONDENT ITA Nos. 1519 and 1520/Bang/2017 Assessment years : 2010-11 and 2011-12 M/s. Tecnotree Convergence Ltd., The Deputy Commissioner of 394-Phase-IV, Udyog Vihar, Income Tax, Gurgaon – 122001. Circle – 7(1)(1), Bangal…

Indus Valley Partners (India) Pvt. Ltd., Noida vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1364/DEL/2016[2006-07]Status: DisposedITAT Delhi30 Apr 2019AY 2006-07

Bench: Shri G.D. Agarwal & Shri K.Narasimha Charyassessment Year: 2006-07 Indus Valley Partners (India) P.Ltd., Vs Dcit, Circle 12(1). Sdf, B-13, 14 & 15, 3Rd Floor, New Delhi. 8, Noida Special Economic Zone, Phase-Ii, Noida. Pan: Aaaci7597R

Section 10Section 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2006-07 Indus Valley Partners (India) P.Ltd., Vs DCIT, Circle 12(1). SDF, B-13, 14 & 15, 3rd Floor, New Delhi. 8, Noida Special Economic Zone, Phase-II, Noida. PAN: AAACI7597R Assessee by Shri K.M. Gupta, Advocate Revenue by Ms Ashima Neb, Sr. DR Date of Hearing: 30.04.2019 Date of Pronouncement 30.04.2019 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 5/1/2016 in appeal No. 115/14- 15/CIT(A)-4 passed by the learned Commissioner of In…

Income Tax Officer Ward-4(1)(3), Bangalore vs. M/S Meritor Commercial Vehicle Systems India Pvt Ltd, Bangalore

In the result, Revenue’s appeal for Assessment Year 2014-15 is dismissed

ITA 1134/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Apr 2019AY 2014-15

Bench: Shri Jason P Boaz & Shri Laliet Kumarassessment Year : 2014-15 The Income Tax Officer, Vs. M/S. Meritor Commercial Vehicles Ward – 4(1)(3), Systems India Pvt. Ltd., Bangalore – 560 095. Tower – 1, Office Block – Ii, Global Village, It Sector Sez Pattanagere, Vill. Mylasandra, Kengeri Hobli, Rvce Post, Bangalore – 560 095. Pan : Aafcm 7571 E Appellant Respondent Revenue By : Shri. L. V. Bhaskar Reddy, Addl. Cit Assessee By : Shri. C. Ramesh, Ca Date Of Hearing : 02.04.2019 Date Of Pronouncement : 05.04.2019 O R D E R

For Appellant: Shri. C. Ramesh, CAFor Respondent: Shri. L. V. Bhaskar Reddy, Addl. CIT
Section 10ASection 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment year : 2014-15 The Income Tax Officer, Vs. M/s. Meritor Commercial Vehicles Ward – 4(1)(3), Systems India Pvt. Ltd., Bangalore – 560 095. Tower – 1, Office Block – II, Global Village, IT Sector SEZ Pattanagere, Vill. Mylasandra, Kengeri Hobli, RVCE Post, Bangalore – 560 095. PAN : AAFCM 7571 E APPELLANT RESPONDENT Revenue by : Shri. L. V. Bhaskar Reddy, Addl. CIT Assessee by : Shri. C. Ramesh, CA Date of hearing : 02.04.2019 Date of Pronouncement : 05.04.2019 O R…

ITO, Bangalore vs. M/S Invitrogen Bioservices India Pvt. Ltd., Bangalore

In the result, Revenue’s appeals for Assessment Years 2008-09 and 2009-10 are partly allowed for statistical purposes

ITA 911/BANG/2015[2009-10]Status: DisposedITAT Bangalore27 Mar 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(It)A Nos.910 & 911/Bang/2015 Assessment Years : 2008-09 & 2009-10

For Appellant: Shri. Sharath Rao, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 10BSection 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(IT)A Nos.910 & 911/Bang/2015 Assessment years : 2008-09 and 2009-10 The Income-Tax Officer, Vs. M/s. Invitrogen Bioservices Ward-3(1)(4), India Pvt. Ltd., Bangalore. First Technology Place – 3, EPIP, Whitefield, Bangalore – 560 066. PAN : AABCI 3134 K APPELLANT RESPONDENT Revenue by : Shri. R. N. Siddappaji, Addl. CIT Assessee by : Shri. Sharath Rao, CA Date of hearing : 03.01.2019 Date of Pronouncement : 27.03.2019 O R D E R Per Jason P Boaz, Accountant Member The…

ITO, Bangalore vs. M/S Invitrogen Bioservices India Pvt. Ltd., Bangalore

In the result, Revenue’s appeals for Assessment Years 2008-09 and 2009-10 are partly allowed for statistical purposes

ITA 910/BANG/2015[2008-09]Status: DisposedITAT Bangalore27 Mar 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(It)A Nos.910 & 911/Bang/2015 Assessment Years : 2008-09 & 2009-10

For Appellant: Shri. Sharath Rao, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 10BSection 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(IT)A Nos.910 & 911/Bang/2015 Assessment years : 2008-09 and 2009-10 The Income-Tax Officer, Vs. M/s. Invitrogen Bioservices Ward-3(1)(4), India Pvt. Ltd., Bangalore. First Technology Place – 3, EPIP, Whitefield, Bangalore – 560 066. PAN : AABCI 3134 K APPELLANT RESPONDENT Revenue by : Shri. R. N. Siddappaji, Addl. CIT Assessee by : Shri. Sharath Rao, CA Date of hearing : 03.01.2019 Date of Pronouncement : 27.03.2019 O R D E R Per Jason P Boaz, Accountant Member The…

Joint Commissioner of Income Tax (OSD) Circle-4(1)(1), Bangalore vs. M/S Kpmg Global Deliver Centre Pvt Ltd, Bangalore

In the result, this appeal filed by the revenue is dismissed

ITA 1197/BANG/2018[2013-14]Status: DisposedITAT Bangalore15 Feb 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sagar Nagaraj, CAFor Respondent: Shri Smarak Swain, JCIT (DR)
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1196 & 1197/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. KPMG Global Deliver Center Private Limited, The Joint Tower 2D, 4th Floor, Phase I, Commissioner of Embassy Tech Village, Income-tax (OSD), vs. Devarabeesanahalli, Outer Circle – 4 (1) (1), Ring Road, Bangalore. Bangalore – 560 037. PAN: AAACO5735D APPELLANT RESPONDENT C.O. Nos. 94 & 95/Bang/2018 (in ITA Nos. 1196 & 1197/Bang/2018) (By Assessee) Assessee by : Shri Sagar Nagaraj, CA Reve…

Joint Commissioner of Income Tax (OSD) Circle-4(1)(1), Bangalore vs. M/S Kpmg Global Deliver Centre Pvt Ltd, Bangalore

In the result, this appeal filed by the revenue is dismissed

ITA 1196/BANG/2018[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sagar Nagaraj, CAFor Respondent: Shri Smarak Swain, JCIT (DR)
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1196 & 1197/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. KPMG Global Deliver Center Private Limited, The Joint Tower 2D, 4th Floor, Phase I, Commissioner of Embassy Tech Village, Income-tax (OSD), vs. Devarabeesanahalli, Outer Circle – 4 (1) (1), Ring Road, Bangalore. Bangalore – 560 037. PAN: AAACO5735D APPELLANT RESPONDENT C.O. Nos. 94 & 95/Bang/2018 (in ITA Nos. 1196 & 1197/Bang/2018) (By Assessee) Assessee by : Shri Sagar Nagaraj, CA Reve…

DCIT vs. M/S Emc Data Storage Systems (India) Pvt. Ltd., Bangalore

In the result, appeal of the Revenue is partly allowed and the cross objection of the assessee is partly allowed

ITA 875/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Jan 2019AY 2005-06

Bench: Shri. A. K. Garodia & Shri. Laliet Kumar

For Appellant: Shri. Suryanarayana J. AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT - DR
Section 10A

…IT(TP)A.875/Bang/2013 & CO.175/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP)A No.875/Bang/2013 (Assessment Year : 2005-06) Deputy Commissioner of Income-tax, Circle -11(3), Bengaluru .. Appellant v. M/s. EMC Software and Services (India) P. Ltd, (Formerly known as EMC Data Storage Systems India P. Ltd) Bagmane World Technology Center SEZ Mahadevapura, Doddanekundi village, K. R. Puram Hobli, Bengaluru 560 048 .. Respondent PAN : AABCE0989Q Cross objection No.175/Bang/2018 (I…

DCIT, Bangalore vs. M/S Sonic Wall Info Security Private Limited, Bangalore

In the result, Revenue’s appeal is partly allowed

ITA 340/BANG/2015[2010-11]Status: DisposedITAT Bangalore13 Dec 2018AY 2010-11

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T(Tp).A No.340/Bang/2015 (Assessment Year : 2010-11) Income-Tax Officer, Ward – 6(1)(2), Bengaluru .. Appellant V. M/S. Dell International Services India P. Ltd, (Merged With Sonic Wall Info Security P. Ltd) 4Th Floor, Wing –A, Office -1, Salarpuria Solutzone, Bellandur, Bengaluru 560 066 .. Respondent Pan : Aaeca3617Q I.T(Tp).A No.555/Bang/2015 (Assessment Year : 2010-11) (By The Assessee) Assessee By : Shri. Raghunathan, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit - Dr Heard On : 04.12.2018 Pronounced On : 13.12.2018

For Appellant: Shri. Raghunathan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT - DR

…IT(TP)A.340 & 555/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.340/Bang/2015 (Assessment Year : 2010-11) Income-tax Officer, Ward – 6(1)(2), Bengaluru .. Appellant v. M/s. Dell International Services India P. Ltd, (Merged with Sonic Wall Info Security P. Ltd) 4th floor, Wing –A, Office -1, Salarpuria Solutzone, Bellandur, Bengaluru 560 066 .. Respondent PAN : AAECA3617Q I.T(TP).A No.555/Bang/2015 (Assessment Year : 2010-11) (By the Assessee) Assessee by : Shri. Raghunathan…

Pr. Commissioner of vs. M/S Sterling Commerce

ITA/448/2017HC Karnataka10 Dec 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 10TH DAY OF DECEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.448 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-6, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(2), BENGALURU. ... APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND: M/S STERLING COMMERCE SOLUTIONS INDIA PRIVATE LIMITED C/O IBM INDIA PRIVATE LIMITED, NO.12, SUBRAMANYA ARCADE, I, 3RD F…

Pr Commissioner of Income Tax-7 vs. M/S Thought Works

The appeal is dismissed

ITA/948/2017HC Karnataka30 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 30TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.948 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-7 BMTC COMPLEX KORAMANGALA BENGALURU 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4) BMTC COMPLEX KORAMANGALA BENGALURU ... APPELLANTS (BY SRI:JEEVAN J.NEERALGI AND SRI:E.I.SANMATHI, ADVOCATES) 2 AND: M/S THOUGHT WORKS TECHNOLOGIES (I)…