What is Indegene (P.) Ltd. v. Asstt. CIT authority for?

The credit period for realizing export proceeds from an associated enterprise outside India should be considered for making adjustments towards interest on receivables, with FEMA Regulations providing a basis for a nine-month period.

How many judgments cite Indegene (P.) Ltd. v. Asstt. CIT?

13 judgments on BharatTax cite Indegene (P.) Ltd. v. Asstt. CIT (85 Taxmann.com 60), spanning 2019 to 2023.

Indegene (P.) Ltd. v. Asstt. CIT (85 Taxmann.com 60)

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

M/S.Kronos Systems India Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result this ground raised by assessee stands partly allowed

ITA 2301/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T Suryanarayana AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 92C(3)

…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.2301/Bang/2016 Assessment Year : 2012-13 Kronos Systems India Pvt. Ltd., The Asst. Commissioner of Tridib, Level 02, Unit 01, Income-tax, Bagmane Tech Park, Circle-4(1)(1), C.V Ramannagar, V Bengaluru. Bangalore-560093. s. PAN – AADCK 1052 G APPELLANT RESPONDENT Assessee by : Shri T Suryanarayana Advocate, Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 19-08-2021 Date of Pronouncement : 29-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

M/S.Marlabs Software Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 2029/BANG/2016[2012-13]Status: DisposedITAT Bangalore17 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 142(1)Section 143(1)Section 143(2)Section 92C

…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.2029/Bang/2016 Assessment Year : 2013-14 Marlabs Innovations Pvt. The Dy. Commissioner of Ltd., Income-tax, (Successor of Marlabs Circle-4(2)(2), Software Pvt. Ltd.,) Vs. Bengaluru. No.2, 1st Floor, SR Complex, Tavarekere Main Road, SG Palya, Bengaluru-560 029. PAN – AACCM 6627 Q APPELLANT RESPONDENT Assessee by : Shri Bharath L, C.A Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 22-07-2021 Date of Pronouncement : 17-09-2021 ORDER PER BEENA…

M/S. Ocwen Financial Solutions Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Special Range-5, Bengaluru

In the result, appeal filed by the assessee for assessment year

ITA 2292/BANG/2019[2010-11]Status: DisposedITAT Bangalore12 Jul 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &

Section 10ASection 143(3)

…ITA No.153/Bang/2017 & ITA 2292/Bang/2019 Ocwen Financial Solutions Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 to 64/4 ACIT Circle- Block No.12, 5th Floor of B Wing & 6th Floor of 5(1)(2) Vs. A Wing, Bellandur village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 PAN NO : AAACO3764E APPELLANT RESPONDENT Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. JCIT Spl.Range-5 Vs. Bangalore…

Ocwen Financial Solutions Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(2), Bangalore

In the result, appeal filed by the assessee for assessment year

ITA 153/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Jul 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &

Section 10ASection 143(3)

…ITA No.153/Bang/2017 & ITA 2292/Bang/2019 Ocwen Financial Solutions Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 to 64/4 ACIT Circle- Block No.12, 5th Floor of B Wing & 6th Floor of 5(1)(2) Vs. A Wing, Bellandur village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 PAN NO : AAACO3764E APPELLANT RESPONDENT Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. JCIT Spl.Range-5 Vs. Bangalore…

Replicon Systems India Private Limited, Bangalore vs. Asistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

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

ITA 31/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Mar 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.31/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 143Section 144CSection 92C

…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.31/Bang/2017 Assessment Year : 2012-13 Replicon Software (India) The Asst. Commissioner of Pvt. Ltd., Income-Tax, Mantri Commercio, Tower B, Circle-5(1)(1), 5th Floor, Devarabisanahalli Vs. Bengaluru. Village, Varthur Hobli, Bengaluru-560 103. PAN – AADCR 3338 N APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 03-02-2021 Date of Pronouncement : 12-03-2021 ORDER PER BEENA PILLAI,…

M/S. Digital Juice Animations Pvt. Ltd, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

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

ITA 215/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Feb 2020AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Sri.Suresh Muthukrishnan, CAFor Respondent: Sri.Vilas S.Shinde, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri B.R.Baskaran, AM & Shri Pavan Kumar Gadale, JM IT(TP)A No.215/Bang/2017 Asst. Year : 2012-2013 M/s.Digital Juice Animations The Asst.Commissioner of Private Limited, 18, Saleh Vs. Income-tax, Circle 2(1)(2) Centre, Unit No.201, 2nd Bangalore. Floor, Cunningham Road Bangalore – 560 052. PAN :AABCD9298H. (Appellant) (Respondent) Appellant by :Sri.Suresh Muthukrishnan, CA Respondent by :Sri.Vilas S.Shinde, CIT-DR Date of Pronouncement : 17.02.2020 Date of Hearing :06.02.2020 O R D E R Per B.R.Baskaran, AM : This appeal filed b…

Mmodal Global Seriveces P.Ltd, Navi Mumbai vs. Asst CIT 15(2)(2), Mumbai

In the result, Ground Nos

ITA 970/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhm Modal Global Services Acit Circle-15(2)(2) Private Ltd. (Formerly Known As 480, Aayakar Bhavan, Cbay System (India) Pvt. Ltd.), M.K. Road, 3Rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa Ttc Industrial Area Midc, Thane Belapur Road, Airoli, Navi Mumbai-400708. Pan: Aaacc9165F Appellant Respondent Appellant By : Ms. Karishma R. Phatarphekar With Shri Harsh Shah & Shri Punit Bothra (Ar) Respondent By : Shri Nitin Shivraj K. Patil (Jt. Cit) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri PunitFor Respondent: Shri Nitin Shivraj K. Patil (Jt. CIT)

Section 143(3)Section 234Section 254(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M Modal Global Services ACIT Circle-15(2)(2) Private Ltd. (Formerly known as 480, Aayakar Bhavan, CBay System (India) Pvt. Ltd.), M.K. Road, 3rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa TTC Industrial Area MIDC, Thane Belapur Road, Airoli, Navi Mumbai-400708. PAN: AAACC9165F Appellant Respondent Appellant by : Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri Punit Bothra (AR) Respondent by : Shri Nitin Shivraj K. Patil (Jt. CIT) Dat…

M/S Vwr Lab Products Pt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

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

ITA 779/BANG/2017[2012-13]Status: DisposedITAT Bangalore20 Sept 2019AY 2012-13

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member It(Tp)A No.779(Bang)/2017 (Assessment Year : 2012-13) M/S Vwr Lab Products Pvt.Ltd., No.139, Bda Industrial Suburb, 6Th Main, Tumkur Road, Peenya Post, Bangalore -560 058 Pan No.Aaccv3080E Appellant Vs The Asst. Commissioner Of Income Tax, Circle-7(1)(2), Bangalore Respondent Appellant By : Sri P.K.Prasad & Sri.Uma Shankar Gautam, Advocates Revenue By : Miss. Neera Malhotra, Cit

For Appellant: Sri P.K.Prasad, &For Respondent: Miss. Neera Malhotra, CIT

Section 143Section 92C

…IT(TP)A No.779(B)/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.779(Bang)/2017 (Assessment Year : 2012-13) M/s VWR Lab Products Pvt.Ltd., No.139, BDA Industrial Suburb, 6th Main, Tumkur Road, Peenya Post, Bangalore -560 058 PAN No.AACCV3080E Appellant Vs The Asst. Commissioner of Income Tax, Circle-7(1)(2), Bangalore Respondent Appellant by : Sri P.K.Prasad, & Sri.Uma Shankar Gautam, Advocates Revenue by : Miss. Neera Malhotra, CIT Date of hearing : 24-07-2019 Date of pronounc…

Fnf Business Process Outsourcing Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals by the Assessee are partly allowed

ITA 459/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2019AY 2012-13

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)ITAT, Bengaluru

Section 143(3)Section 144CSection 92(1)Section 92ASection 92B(1)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 IT(TP)A Nos.195/Bang/2016 & 459/Bang/2017 Assessment years : 2011-12 & 2012-13 FNF India Private Limited Vs. The Assistant Commissioner of (formerly FNF Business Process Income Tax, Outsourcing Services Pvt. Ltd.), Circle 3(1)(1), Survey No.46(P) & 47(P), Bangalore. Electronic City, Phase II, Hosur Road, Bangalore – 560 100. PAN: AAECP 1100P APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri C.H. Sundar Rao, CIT(DR-I)ITAT, Bengaluru…

Fnf Business Process Outsourcing Services India Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

In the result, both the appeals by the Assessee are partly allowed

ITA 195/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

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)ITAT, Bengaluru

Section 143(3)Section 144CSection 92(1)Section 92ASection 92B(1)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 IT(TP)A Nos.195/Bang/2016 & 459/Bang/2017 Assessment years : 2011-12 & 2012-13 FNF India Private Limited Vs. The Assistant Commissioner of (formerly FNF Business Process Income Tax, Outsourcing Services Pvt. Ltd.), Circle 3(1)(1), Survey No.46(P) & 47(P), Bangalore. Electronic City, Phase II, Hosur Road, Bangalore – 560 100. PAN: AAECP 1100P APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri C.H. Sundar Rao, CIT(DR-I)ITAT, Bengaluru…

M/S Repucom Media Analysis India Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose

ITA 196/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Jun 2019AY 2012-13

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Sharath Rao, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.196/Bang/2017 Assessment year : 2012-13 M/s Nielsen Sports India Pvt. Ltd., Vs. The Asst. Commissioner of Income- (Formerly known as Repucom Media tax, Analysis India Pvt. Ltd., Circle-5(1)(1), 1st Floor, Crescent 4, Prestige Bengaluru. Shantiniketan, Whitefiled, Bengaluru-560 048. PAN – AAECR 0400 L APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, C.A Respondent by : Shri Pradeep Kumar, CIT Date of hearing : 26.06.2019 Date of Pronouncement : 28…

Indegene (P.) Ltd. v. Asstt. CIT