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

…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

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