ITO v. E Value Serve.com

MMSH CLINICAL RESEARCH PRIVATE LIMITED,BANGALORE vs. DCIT, CIRCLE 2(2)(1), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed as indicated above

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year: 2021-22

…ITA No.2586/Bang/2024 MMSH Clinical Research Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2021-22 MMSH Clinical Research Pvt. Ltd. 2/1, Dr. Rajkumar Road Rajaji Nagar DCIT Bengaluru 560 010 Vs. Circle 2(2)(1) Karnataka Bengaluru PAN NO : AAFCM3316D APPELLANT RESPONDENT Appellant by : Sri Vibhor Ghai V.G., A.R. Respondent by : Dr. K.J. Divya, D.R. Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Pres…

ATOS IT SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 294/Bang/2022 Assessment Year : 2017-18 M/s. Atos IT Services Pvt. Ltd., The Assistant 5th Floor, Campus-B, Commissioner of Plot 8B, RMZ Centennial, Income Tax, ITPL Main Road, Circle – 1(1)(1), Whitefield, Vs. Bangalore. Bangalore – 560 048. PAN: AAACX1727G APPELLANT RESPONDENT : Shri Dhanesh Bafna, CA & Assessee by Ms. Riddhi Maru, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 23-03-2023 Date of Pronouncement : 27-03-2023 ORDER PER BEENA PILL…

QUEST GLOBAL ENGINEERING SERVICES PRIVATE :LIMITED,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, BELAGAVI

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No.279/Bang/2022 Assessment Year : 2017-18

…IT(TP)A No.279/Bang/2022 M/s. QuEST Global Engineering Services Pvt. Ltd., Belagavi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.279/Bang/2022 Assessment Year : 2017-18 QuEST Global Engineering Services Private Limited No.437/A, Plot No.2, AEQUS Special Economic Zone Hattargi Village Vs. ACIT Circle-2 Hukkeri Taluk Belagavi Belagavi 591 245 PAN NO : AAACQ3563F APPELLANT RESPONDENT Appellant by : Shri Ankur Pai, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 03.01.2023 D…

M/S. SHINDENGEN INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(2), BANGALORE

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

Bench: Shri N.V. Vasudevan, Vice- & Ms. Padmavathy Sit(Tp)A No. 2514/Bang/2019 Assessment Year : 2015-16 M/S. Shindengen India Pvt. Ltd., Plot No. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner Of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. Pan: Aarcs8947E Appellant Respondent Assessee By : Smt. Shashi M Kapila, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 14-02-2023 Date Of Pronouncement : 28-02-2023 Order Per Padmavathy S

…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. 2514/Bang/2019 Assessment Year : 2015-16 M/s. Shindengen India Pvt. Ltd., Plot no. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. PAN: AARCS8947E APPELLANT RESPONDENT Assessee by : Smt. Shashi M Kapila, Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 14-02-2023 Date of Pronouncement : 28-02-2023 ORDER PER PADMAVATHY S, ACCO…

KIRLOSKAR TOYOTA TEXTILE MACHINERY PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

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

…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.271/Bang/2021 Assessment year : 2016-17 Kirloskar Toyota Textile Vs. The Assessing Officer, Machinery Private Ltd., National e-Assessment Centre, Delhi / Plot No.10-13, Phase II, DCIT Circle 4(1)(1), Bangalore. Jigani Industrial Area, Anekal Taluk, Bengaluru – 560 105. PAN: AAFCT 3122J APPELLANT RESPONDENT Appellant by : S/Shri Ajit Tolani, CA & Darpan Kirpalani, Advocate Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 0…

M/S. CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

Bench: Shri George George K. & Ms. Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

EIT SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal filed by assessee stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 258/Bang/2022 Assessment Year : 2017-18 M/S. Eit Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner Of Electronic City Phase Income Tax, Ii, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. Pan: Aaacd4078L Appellant Respondent Assessee By : Shri Padam Chand Khincha, Ca Revenue By : Shri Praveen Karanth, Cit-Dr Date Of Hearing : 01-11-2022 Date Of Pronouncement : 04-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 14/02/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “1. General Ground 1.1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National E-Assessment Centre, Delhi (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Learned Dispute Resolution Panel - 1, Bengaluru (Hereinafter Referred As "Drp" For Brevity) ("Ao", "Tpo" & "Drp"

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 258/Bang/2022 Assessment Year : 2017-18 M/s. EIT Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner of Electronic City Phase Income Tax, II, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 01-11-2022 Date of Pronouncement : 04-01-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

XCHANGING SOLUTIONS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal is partly allowed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.292/Bang/2022 Assessment year : 2017-18 Xchanging Solutions Limited, Vs. The Assessing Officer, Kalyani Tech Park, National Faceless Assessment Centre, Magnolia Building, Survey 1#, 6 & 24, Delhi [/ ITPL Main Road, K R Puram Hobli, DCIT, Circle 7(1)(1), Bangalore – 560 066. Bangalore]. PAN: AAFCS 9303L ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.12.2022…

MINDTECK (INDIA) LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(TP)A No.211/Bang/2022 M/s. Mindteck (India) Limited, Bangalore 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.211/Bang/2022 Assessment Year: 2017-18 Mindteck (India) Limited Block-1, 3rd Foor, 664 23/24 AMR Techpark Deputy Commissioner Hosur Main Road of Income-tax Vs. Bommanahalli, Circle-4(1)(1) Bangalore 560 068 Bangalore PAN NO : AAACH1072Q APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing 21 11 2022 Date of Prono…

M/S. RADISYS INDIA LIMITED (FORMERLY KNOWN AS RADISYS INDIA PRIVATE LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(1), BANGALORE

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

…IT(TP)A No.190/Bang/2022 M/s. Radisys India Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.190/Bang/2022 Assessment Year: 2017-18 M/s. Radisys India Limited (formerly known as Radisys India Private Limited) 6th Floor, Electra Wing B Deputy Commissioner of Exora Business Park Income-tax Sarjapur Circle-3(1)(1) Vs. Marathahali Bangalore Outer Ring Road & Bengaluru 560 103 NFAC, Delhi Karnataka PAN NO : AACCC3169M APPELLANT RESPONDENT Appellant by : Shri Mahveer C Jain, A.R. Respondent…

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3)(2), BANGALORE

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

Bench: Shri Chandra Poojari & Shri George George K.

…IT(TP)A No.174/Bang/2022 M/s. Global E-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.174/Bang/2022 Assessment Year: 2017-18 M/s. Global E-Business Operations Pvt. Ltd. 1st Floor, Hewlett Packard Deputy Commissioner Enterprise of Income-tax Sy.No.192, Whitefield Road Vs. Circle 5(3)(2) Mahadevpura Post Bangalore Bangalore PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Harinder Kumar, D.R. Dat…

PAREXEL INTERNATIONAL CLINICAL RESEARCH PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 189/Bang/2021 Assessment Year : 2016-17 M/S. Parexel International Clinical Research Pvt. Ltd., Cowrks, Rmz The Assistant Ecoworld, Ground Commissioner Of Floor, Bay Area- Income Tax, Adjacent To Building Circle 5(1)(2), 6A, Outer Ring Road, Vs. Bangalore. Devarabeesanahalli Village, Bangalore – 560 103. Pan: Aadcp9318C Appellant Respondent Assessee By : Ms. Chandini Shah, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Passed By National E-Assessment Centre, Delhi Dated 26/03/2021 For A.Y. 2016-17 On Following Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 189/Bang/2021 Assessment Year : 2016-17 M/s. Parexel International Clinical Research Pvt. Ltd., CoWrks, RMZ The Assistant EcoWorld, Ground Commissioner of floor, Bay Area- Income Tax, Adjacent to Building Circle 5(1)(2), 6A, Outer Ring Road, Vs. Bangalore. Devarabeesanahalli Village, Bangalore – 560 103. PAN: AADCP9318C APPELLANT RESPONDENT Assessee by : Ms. Chandini Shah, CA : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 27-07-2022 Date of Prono…

LLOYDS OFFSHORE GLOBAL SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeals for AYs 2015-16 and 2016-17 are partly allowed

Bench: Smt Beena Pillai. & Ms. Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT BEENA PILLAI., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.27/BANG/2020 & 194/BANG/2021 Assessment years : 2015-16 & 2016-17 Lloyds Offshore Global Vs. Deputy Commissioner of Services Private Limited, Income Tax 6/12, Primrose Road, Circle 4(1)(1), Guruappa Avenue Bangalore. Bangalore 560 025 PAN: AAACL 9321N ASSESSEE RESPONDENT Assessee by : Shri Chavali Narayan, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.10.2022 Date of Pronouncement : 20.10.2022 O R D E R Pe…

M/S. LLOYDS OFFSHORE GLOBAL SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(1), BANGALORE

In the result, the appeals for AYs 2015-16 and 2016-17 are partly allowed

Bench: Smt Beena Pillai. & Ms. Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT BEENA PILLAI., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.27/BANG/2020 & 194/BANG/2021 Assessment years : 2015-16 & 2016-17 Lloyds Offshore Global Vs. Deputy Commissioner of Services Private Limited, Income Tax 6/12, Primrose Road, Circle 4(1)(1), Guruappa Avenue Bangalore. Bangalore 560 025 PAN: AAACL 9321N ASSESSEE RESPONDENT Assessee by : Shri Chavali Narayan, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.10.2022 Date of Pronouncement : 20.10.2022 O R D E R Pe…

OCWEN FINANCIAL SOLUTIONS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-5, BANGALORE

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.342/Bang/2021 : Asst.Year 2016-2017 M/S.Ocwen Financial Solutions The Assistant Commissioner Private Limited Of Income-Tax V. Pritech Park, Survey No.51 To Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. Pan : Aaaco3764E. (Appellant) (Respondent) Appellant By : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 14.10.2022 Date Of Hearing : 13.10.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.03.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Providing It Enabled Services To Ocwen Mortgage Servicing Inc. Usvi. The Assessee Is A Wholly Owned Subsidiary Of Ocwen Asia Holdings Limited, Mauritius. For The Assessment Year 2016-2017, The Return Of Income Was Filed On 29.11.2016 Declaring Total Income Of Rs.93,31,44,800. The Case Was Selected For Scrutiny

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.342/Bang/2021 : Asst.Year 2016-2017 M/s.Ocwen Financial Solutions The Assistant Commissioner Private Limited of Income-tax v. Pritech Park, Survey No.51 to Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. PAN : AAACO3764E. (Appellant) (Respondent) Appellant by : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 14.1…

M/S. HEWLETT-PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 3, BANGALORE

In the result the appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 2575/Bang/2019 (Assessment Year: 2015-16)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 2575/Bang/2019 (Assessment Year: 2015-16) M/s. Hewlett-Packard (India) vs JCIT, Special Range - 3 Software Operation Pvt. Ltd. Room No. 245, 2nd Floor Survey No. 192, Mahadevapura BMTC Building, 6th Block Post, Whitefield Road 60 Feet Road, Koramangala Bangalore 560048 Bangalore 560095 PAN – AAACH7164B (Appellant) (Respondent) Assessee by: Shri Padam Chand Khincha, CA Revenue by: Shri Biju M.K. , CIT-DR Date of hearing: 07/09/2022 Date of pronounceme…

WALVOIL FLUID POWER INDIA PRIVATE LIMITED,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

In the result, the appeal by the assessee is allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.339/Bang/2022 Assessment Year : 2011-12 Walvoil Fluid Power India Pvt. Ltd., Vs. The Deputy Commissioner No.19, 2Nd Cross, 2Nd Main, Of Income Tax, Kiadb Attibele Industrial Area, Circle 7(1)(2), Attibele, Anekal Taluk, Bengaluru. Bengaluru – 562 107. Pan: Aaacw 5954E Appellant Respondent Appellant By : Shri R.E. Balasubramaniyan, Ca Respondent By : Dr. Shankar Prasad, K., Addl. Cit-Dr Date Of Hearing : 07.09.2022 Date Of Pronouncement : 14.09.2022 O R D E R Per Padmavathy S.This Appeal Is Against The Final Order Of The Ao Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] Dated 28.01.2022 For The Assessment Year 2011-12 On The Following Grounds:- “1. That The Order Of The Ld. Ao Insofar As It Is Prejudicial To The Interests Of The Appellant Is Opposed To Law & Facts Of The Case. 2. That In The Calculation Of Alp The Ld. Ao Erred In Including Entities Such As M/S Dhp India Ltd & The Sundram Bleistahl

…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.339/Bang/2022 Assessment year : 2011-12 Walvoil Fluid Power India Pvt. Ltd., Vs. The Deputy Commissioner No.19, 2nd Cross, 2nd Main, of Income Tax, KIADB Attibele Industrial Area, Circle 7(1)(2), Attibele, Anekal Taluk, Bengaluru. Bengaluru – 562 107. PAN: AAACW 5954E APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, CA Respondent by : Dr. Shankar Prasad, K., Addl. CIT-DR Date of hearing : 07.09.2022 Date of Pronouncement : 14.09.2022 O R D E R Per…

ARM EMBEDDED TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BENGALURU

In the result, appeal of the assessee stands partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 235/Bang/2021 Assessment Year : 2016-17 M/s. Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Center, The Deputy SEZ Citrine Block, Commissioner of 5th Floor, Marathahalli Income Tax, Outer Ring Road, Circle 1 (1)(1), Doddanekkundi Village, Vs. Bengaluru. Mahadevapura, Bengaluru – 560 048. PAN: AAECA1582E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 27-07-2022 Date…