Infor India P. Ltd. v. DCIT

109 Taxmann.com 435Income Tax Appellate Tribunal2019#13220 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 234B Section 270A Section 92C

Issues it is cited on

section 92b(1)captive service provider interest on outstanding receivables related party transaction working capital adjustment specified domestic transaction most appropriate method transactional net margin method comparable companies section 92b directions of the drp associated enterprises

Judgments citing Infor India P. Ltd. v. DCIT

Mercedes-Benz Research and Development India Private Limited, Bengaluru vs. Assistant Commissioner of Income-Tax, Special Range-4, Bangalore

In the result, appeal of the assessee and the appeal of the revenue are partly allowed

ITA 972/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Nov 2025AY 2017-18

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2017-18

For Appellant: Sri Kamal Sawhney, A.RFor Respondent: Dr. Diyva K.J., D.R

Section 250Section 92C

…the foreign branch cannot be relied upon since the same is unaudited. Accordingly, the ld. D.R. supported the order of the TPO. 19. We heard the parties and perused the materials on record. We notice that in the case of Infor India Pvt. Ltd. Vs. ACIT (2019) 109 Taxmann.com 435, the Hyderabad Bench of the Tribunal has considered the similar issue of exclusion based on the foreign branch income being unaudited and held as follows: 19.1 We further notice that a similar view has been held in the case of ADR (Pvt.) Ltd. Vs. DCIT (2022) 135 Txmann.com 44 considering that the TPO in the present case has excluded the…

Finastra Software Solutions (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 268/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.It(Tp)A No. 268/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri T. Suryanarayana, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(TP)A No. 268/Bang/2021 (Assessment Year: 2016-17) M/s. Finastra Software Solutions vs DCIT, Circle 3(1)(1) (India) Pvt. Ltd. 2nd Floor, BMTC Building 4th to 6th Floor, Virgo Building 80 Feet Road, Koramangala Bengaluru 560095 Bagmane Constellatin Business Park, Other Ring Road, Dodanekundi, Bangalore 560037 PAN – AAACK9067G (Assessee) (Respondent) Assessee by: Shri T. Suryanarayana, Adv Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 21/11/2…

Synamedia India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

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

ITA 350/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Ankur Pai, AdvocateFor Respondent: Shri

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.350/Bang/2021 Assessment year : 2016-17 Synamedia India Pvt. Ltd., Vs. The Deputy Commissioner of Block 9A & 9B Priteck Park, Income Tax, Sarjapur Outer Ring Road, Circle 6(1)(2), Bellandur Village, Sarjapur Bangalore. Outer Ring Road, Bengaluru – 560 103. PAN: AAACK 9067G ASSESSEE RESPONDENT Assessee by : Shri Ankur Pai, Advocate Respondent by : Shri Manjunath Karkihalli, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.10.2022 Date of Pronouncement : 21.1…

M/S. Marvell India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bangalore

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

ITA 2577/BANG/2019[2015-16]Status: DisposedITAT Bangalore21 Oct 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Mukesh Butani, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2577/Bang/2019 Assessment year : 2015-16 Marvell India Pvt. Ltd., Vs. The Deputy Tower D, 10th & 11th Floors, Commissioner of Income Global Technology Park, Tax, Marathahalli Sarjapur Outer Circle 4(1)(2), Ring Road, Bellandur, Bengaluru. Bengaluru – 560 103. PAN: AAECM 5559R APPELLANT RESPONDENT Appellant by : Shri Mukesh Butani, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.10.2022 Date of Pronouncement…

Hewlett Packard (India) Software Operation Private Limited, 2016-17 vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R

Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…

Mindteck (India) Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

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

ITA 252/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Jun 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.252/Bang/2021 Assessment Year : 2016-17 M/S. Mindteck India Ltd., Vs. Dcit, A.M.R. Tech Park, Block 1, 3Rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. Pan : Aaach 1072 Q Appellant Respondent Assessee By : Shri. Padam Chand Khincha, Ca Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.06.2022 Date Of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.252/Bang/2021 Assessment Year : 2016-17 M/s. Mindteck India Ltd., Vs. DCIT, A.M.R. Tech Park, Block 1, 3rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. PAN : AAACH 1072 Q APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan, Vice President This appe…

M/S Global E-Business Operations Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

In the result, appeal by the assessee is partly allowed

ITA 3379/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.3379/Bang/2018 Assessment Year: 2014-15 M/S. Global E-Business Operations (P) Ltd., Vs. The Joint Commissioner Of Kalyani Platina, Phase 2 Building, Income Tax, Survey No.1, 24, Kundanhalli Village, Special Range – 3, K. R. Puram Hobli, Bangalore. Bangalore – 560 066. Pan: Aabcg 2843 D Appellant Respondent Assessee By : Shri. Sharath Rao, Ca Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 12.08.2021 Date Of Pronouncement : 23.08.2021

For Appellant: Shri. Sharath Rao, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.3379/Bang/2018 Assessment Year: 2014-15 M/s. Global e-Business Operations (P) Ltd., Vs. The Joint Commissioner of Kalyani Platina, Phase 2 Building, Income Tax, Survey No.1, 24, Kundanhalli Village, Special Range – 3, K. R. Puram Hobli, Bangalore. Bangalore – 560 066. PAN: AABCG 2843 D APPELLANT RESPONDENT Assessee by : Shri. Sharath Rao, CA Revenue by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.08.2021 Date of Pronouncement : 23.08.…