Kerala Vision Ltd. v. ACIT (

35 Taxmann.com 463Income Tax Appellate Tribunal2013#2225 most cited

What is Kerala Vision Ltd. v. ACIT ( authority for?

Transactions carried out on the purchase of off-the-shelf software prior to the jurisdictional High Court's decision in CIT v. Samsung Electronics Co. Ltd. (October 15, 2011) are not liable for Tax Deducted at Source (TDS).

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2015 to 2025.

Also referred to as

Kerala Vision Ltd. v. ACIT · CIT v. Samsung Electronics Co. Ltd. · TDS on off-the-shelf software · Section 195 · withholding tax liability · pre-October 15 2011 transactions · taxability of software purchase · dividend distribution tax · depreciation on goodwill · disallowance under section 40(a)(ia)

Sections most often in play

Section 143(3)Section 92CA(3)

Issues it is cited on

ready for usesection 115osection 271hopening wdvdepreciation on goodwilldisallowance under section 40(a)(ia)prohibited by lawddtdomestic companydividend distribution taxbusiness connectionsection 192

Judgments citing Kerala Vision Ltd. v. ACIT (

Kurz India Private Limited, Delhi vs. Deputy Commissioner of Income Tax - 12(3)(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 3806/MUM/2025[2012-13]Status: DisposedITAT Mumbai14 Aug 2025AY 2012-13

Bench: Shri Amit Shukla, Hon’Ble & Shri Arun Khodpia, Hon’Blekurz India Private Limited Dcit - 12(3)(1), Mumbai

For Appellant: Shri Gaurav Makhijani, CA (virtually appear)For Respondent: Shri Himanshu Joshi, Sr. DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’, MUMBAI BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER Kurz India Private Limited DCIT - 12(3)(1), Mumbai UG 6, Upper Ground, 39, Aayakar Bhavan, Maharshi v Daryacha Complex, Green Park Karve Road, New Marine Lines, s Market, South West Delhi, Mumbai – 400020. Delhi – 110016. PAN: AABCK 5203 H (Appellant) (Respondent) Present for: Assessee by : Shri Gaurav Makhijani, CA (virtually appear) Revenue by : Shri Himanshu Joshi, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 14.08.2025 O R D E R…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Vadodara vs. Oriental Enterprises Private Limited, Pcc Notified Area

ITA 807/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Natha Bhalekar, Sr.DR
Section 143(3)Section 36(1)(va)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ“ए“, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले,"या"यक सद"य एवं "ीमकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकरअपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" /""यथ" / ment Appellant बनाम/vs.Respondent Year(s) 1. 661/Ahd/2023 2016-17 Oriental Enterprise The ACIT Pvt.Ltd. Circle…

Assistant Commissioner of Income-Tax, Circle 2(1)(1), Vadodara vs. Oriental Enterprises Private Limited, Pcc Notified Area

ITA 732/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Natha Bhalekar, Sr.DR
Section 143(3)Section 36(1)(va)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ“ए“, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले,"या"यक सद"य एवं "ीमकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकरअपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" /""यथ" / ment Appellant बनाम/vs.Respondent Year(s) 1. 661/Ahd/2023 2016-17 Oriental Enterprise The ACIT Pvt.Ltd. Circle…

Oriental Enterprise Private Limited, Vadodara vs. The ACIT, Circle-2(1)(2), Vadodara

ITA 661/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Natha Bhalekar, Sr.DR
Section 143(3)Section 36(1)(va)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ“ए“, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले,"या"यक सद"य एवं "ीमकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकरअपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" /""यथ" / ment Appellant बनाम/vs.Respondent Year(s) 1. 661/Ahd/2023 2016-17 Oriental Enterprise The ACIT Pvt.Ltd. Circle…

The ACIT - 14(2)(2), Mumbai vs. M/S Pfizer Ltd., Mumbai

In the result appeal of the ld AO for assessment year

ITA 1777/MUM/2020[2016-17]Status: DisposedITAT Mumbai22 Sept 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

Pfizer Ltd., Mumbai vs. The ACIT-14(2)(2), Mumbai

In the result appeal of the ld AO for assessment year

ITA 1620/MUM/2020[2016-17]Status: DisposedITAT Mumbai22 Sept 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

Pfizer Limited, Mumbai vs. ACIT-14(2)(2), Mumbai

In the result appeal of the ld AO for assessment year

ITA 3736/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

DCIT - 14(2)(2), Mumbai vs. M/S Pfizer Ltd., Mumbai

In the result appeal of the ld AO for assessment year

ITA 3694/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

ITA 2890/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S Honeywell Technolgoy Solutions Jt. Cit, Special Range 3 Pvt. Ltd. 2Nd Floor, Bmtc Building Survey No. 96 & 97, Boganahalli 6Th Block, Koramangala Village & Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 Pan – Aaach4151J Appellant Respondent Appellant By: Smt. Shreya Loyalaka, Advocate Respondent By: Shri Sumer Singh Meena, Cit-Dr Date Of Hearing: 30.03.2022 Date Of Pronouncement: 30.05.2022

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 2Section 2(2)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Shri B.R. Baskaran, Accountant Member M/s Honeywell Technolgoy Solutions Jt. CIT, Special Range 3 Pvt. Ltd. 2nd Floor, BMTC Building Survey No. 96 & 97, Boganahalli 6th Block, Koramangala Village and Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 PAN – AAACH4151J Appellant Respondent Appellant by: Smt. Shreya Loyalaka, Advocate Respondent by: Shri Sumer Singh Meena, CIT-DR Date of Hearing: 30.03.2022 Date of Pronouncement: 30…

M/S Infosys Bpm Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

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

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 40

…ITA No.2884/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2009-10 M/s. Infosys BPM Limited JCIT Electronic City Special Range-3 Hosur Road Bengaluru Vs. Bengaluru 560 100 PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh, D.R. Date of Hearing : 11.11.2021 Date of Pronouncement : 22.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed his appeal challen…

M/S Ukn Properties Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 2012/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Jul 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 10Section 14ASection 40

…ITA No.2012/Bang/2016 M/s. UKN Properties Pvt. Ltd., Bangalore 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: 2011-12 M/s. UKN Properties Pvt. Ltd. No.12, St. Patricks Arcade Residency Road, Richmond Town DCIT Circle-7(1)(1) Vs. Bangalore 560 025. Bangalore PAN NO : AAACU3584A APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Shri Kannan Narayanan, D.R. Date of Hearing : 24.06.2021 Date of Pronouncement : 02.07.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M/s. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant PAN AAACH 4151J Vs. Dy. Commissioner of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, CIT (D.R) Date of Hearing : 17.12.2020. Date of Pronouncement : 07.01.2021. O R D E R PER SHRI CHANDRA POOJARI, AM : This appeal by the assessee is directed against the…

Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore vs. M/S. Abb Global Industries and Services Pvt Ltd, Bangalore

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1660/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2010-11 ABB Global Industries and Vs. The Deputy Commissioner Services Pvt. Ltd. of Income Tax, (formerly ABB Global Industries Circle 11(1), and Services Ltd.), Bangalore. 21st Floor, WTC, Dr. Rajkumar Road, Malleshwaram West, Bangalore – 560 055. PAN: AADCA 3217B APPELLANT RESPONDENT Assessment year: 2010-11 The Deputy Commissioner Vs. ABB Global Industries and of Income Tax, Services Pvt. Ltd. Circle 11(1), (formerly ABB Global Industries Bangalore.…

Abb Global Industries and Services Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-11(1), Bangalore

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1488/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2010-11 ABB Global Industries and Vs. The Deputy Commissioner Services Pvt. Ltd. of Income Tax, (formerly ABB Global Industries Circle 11(1), and Services Ltd.), Bangalore. 21st Floor, WTC, Dr. Rajkumar Road, Malleshwaram West, Bangalore – 560 055. PAN: AADCA 3217B APPELLANT RESPONDENT Assessment year: 2010-11 The Deputy Commissioner Vs. ABB Global Industries and of Income Tax, Services Pvt. Ltd. Circle 11(1), (formerly ABB Global Industries Bangalore.…

Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore vs. M/S Vmware Software India Private Limited, Bangalore

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 418/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…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. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

M/S Vmware Software India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 323/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…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. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

Vmware Software India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bengaluru

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 322/BANG/2018[2010-11]Status: DisposedITAT Bangalore23 Dec 2020AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…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. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

M/S Infosys Bpm Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 491/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…ITA No.491/Bang/2018 Infosys BPM Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2011-12 Infosys BPM Ltd. Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru Circle-3(1)(1) Bangalore PAN NO :AACCP4478N APPELLANT RESPONDENT IT(TP)A No.1156/Bang/2018 Assessment Year: 2011-12 Deputy Commissioner of Income- Infosys BPM Ltd. tax Electronic City Vs. Circle-3(1)(1) Hosur Road Bangalore Bengaluru APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. R…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Bpm Ltd, Bangalore

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

ITA 1156/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…ITA No.491/Bang/2018 Infosys BPM Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2011-12 Infosys BPM Ltd. Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru Circle-3(1)(1) Bangalore PAN NO :AACCP4478N APPELLANT RESPONDENT IT(TP)A No.1156/Bang/2018 Assessment Year: 2011-12 Deputy Commissioner of Income- Infosys BPM Ltd. tax Electronic City Vs. Circle-3(1)(1) Hosur Road Bangalore Bengaluru APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. R…

Asst.C.I.T., Bangalore vs. M/S Acer India Private Limited, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 119/BANG/2016[2010-11]Status: DisposedITAT Bangalore02 Dec 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Mr. Muzaffar Hussain, D.RFor Respondent: Shri Sharath Rao, A.R
Section 40

…ITA No.119/Bang/2016 M/s. Acer India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Acer India Private Limited # 13, 6th Floor ACIT Embassy Heights Circle-1(1)(1) Vs. Magarath Road Bengaluru Next to Hosmat Hospital Bangalore-560 025. PAN NO : AACCA1237A APPELLANT RESPONDENT Appellant by : Mr. Muzaffar Hussain, D.R. Respondent by : Shri Sharath Rao, A.R. Date of Hearing : 05.11.2020 Date of Pronouncement : 02.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNT…