ION Trading India (P.) Ltd. v. ITO

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

In the result the appeal filed by assessee stands allowed partly

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2870/Bang/2017 Assessment Year: 2013-14 M/S. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9Th Floor Prestige Of Income-Tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 Pan No : Aabcs6967N Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent By : D.R. Date Of Hearing : 13.01.2022 Date Of Pronouncement : 31.03.2022 O R D E R Per Beena Pillai: Present Appeal Is Filed By Assessee Against The Order Dated 16/10/2017 Passed By The Ld.Dcit Under Section 143(3) R.W. Section 144C(13) For Assessment Year 2013-14 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2870/Bang/2017 Assessment Year: 2013-14 M/s. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9th Floor Prestige of Income-tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 PAN NO : AABCS6967N APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent by : D.R. Date of Hearing : 13.01.2022 Date of Pronouncement : 31.03.2022 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal…

M/S. Arctern Consulting Pvt. Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(2), Bengaluru

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(Tp)A. No. 2747/Bang/2017 Assessment Year: 2013-14 M/S. Arctern Consulting Pvt. Ltd., Embassy Tech Village, The Deputy Tower 2B, Commissioner Of Hibiscus 5Th Floor, Income Tax, Outer Ring Road, Circle – 1(1)(2), Vs. Deverabeesanahalli, Bangalore. Bangalore – 560103. Pan: Aaeca9113F (Appellant) (Respondent) Smt. Tanmayee Rajkumar, Appellant By : Advocate Respondent By : Shri Gopinath C.H., Cit (Dr) Date Of Hearing : 23.09.2021 Date Of Pronouncement : 03.11.2021 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 17/10/2017 Passed Under Section 143(3) R.W.S. 144C(13) Of The Act By The Ld.Dcit, Circle1(1)(2), Bangalore On Following Grounds Of Appeal: “1. That The Order Of The Respondent / Assessing Officer ('Ao' For Short) Pursuant To The Directions Of The Dispute Resolution Panel (The Drp' For Short). To The Extent Prejudicial To The Appellant. Is Bad In Law & Liable To Be Set Aside. 2. Adjustment To The Prices Charged By The Appellant For International Transactions-

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 2747/Bang/2017 Assessment Year: 2013-14 M/s. Arctern Consulting Pvt. Ltd., Embassy Tech Village, The Deputy Tower 2B, Commissioner of Hibiscus 5th Floor, Income Tax, Outer Ring Road, Circle – 1(1)(2), vs. Deverabeesanahalli, Bangalore. Bangalore – 560103. PAN: AAECA9113F (Appellant) (Respondent) Smt. Tanmayee Rajkumar, Appellant by : Advocate Respondent by : Shri Gopinath C.H., CIT (DR) Date of Hearing : 23.09.2021 Date of Pronouncement : 03.1…

Arm Embedded Technologies Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

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

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.1824/Bang/2017 Assessment Year: 2013-14

…IT(TP)A No.1824/Bang/2017 ARM Embedded Technologies Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.1824/Bang/2017 Assessment Year: 2013-14 ARM Embedded Technologies Pvt. Ltd. Bagmane World Technology Pvt. Ltd., SEZ Citrine Block, 5th Floor, Marathahalli Outer Ring Road, Doddanakundi Village DCIT Circle-1(1)(1) Vs. Mahadevapura Bangalore Bangalore 560 048 PAN NO : AAECA1582E APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, A.R. Respondent by : Shri Muzaffar Hussain, D.…