KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT

120 TTJ 956Income Tax Appellate Tribunal#11043 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT

M/S. VANTAGE AGORA MARKETING PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 12(5), BANGALORE

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

ITA 373/BANG/2020[2009-10]Status: DisposedITAT Bangalore07 Mar 2022AY 2009-10

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Vantage Agora Marketing Pvt. Ltd., # Pixel Park-A, 4Th Floor, The Deputy Pes Institute Of Commissioner Of Technology, Income Tax, Vs. Hosur Road, Electronic Circle – 12(5), City, Bangalore. Bangalore – 560 100. Pan: Aaccv1443P Appellant Respondent : Shri V. Chandrashekar, Assessee By Advocate : Smt. Priyadarshini Revenue By Basaganni, Jcit (Dr) Date Of Hearing : 30-12-2021 Date Of Pronouncement : 07-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 30/03/2016 Passed By The Ld.Cit(A), Mysore For Assessment Year 2009-10 On Following Grounds Of Appeal: “1. The Order Of The Hon'Ble Commissioner Of Income Tax (Appeals), Mysuru, Insofar As It Is Against The Appellant, Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri V. Chandrashekar

Section 10ASection 234CSection 72

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon'ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

FAURECIA INTERIOR SYSTEMS INDIA P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

ITA 781/PUN/2015[2010-11]Status: DisposedITAT Pune23 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Rajeev Kumar, CIT-DR

Section 10ASection 92C(2)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे "यायपीठ पुणे "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे पुणे म"म"म"म" पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सु"ी सुषमा सु"ी सुषमा चावला चावला, "याियक "याियक सद"य सद"य एवं एवं "ी "ी डी डी. क"णाकरा क"णाकरा राव राव, लेखा लेखा सद"य सद"य केकेकेके सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला "याियक "याियक सद"य सद"य एवं एवं "ी "ी डी डी क"णाकरा क"णाकरा राव राव लेखा लेखा सद"य सद"य सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.781/PUN/201…

SOFTBRANDS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 1094/BANG/2011[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Cherian K Baby, C. AFor Respondent: Shri Sibichen K Mathew, CIT (D.R)

Section 10ASection 133(6)Section 143(3)

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 1599/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Mar 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Neera Malhotra, Addl. CIT (D.R)

Section 10ASection 133(6)Section 143(3)Section 144C(5)Section 92C(2)

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

INCOME TAX OFFICER, WARD-11(1), BANGALORE vs. M/S BRITISH ENGINES(I)P LTD, BANGALORE

In the result, both the appeals of the revenue are dismissed

ITA 1277/BANG/2014[2008-09]Status: DisposedITAT Bangalore22 Jan 2016AY 2008-09

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwala, JCIT(DR)For Respondent: Shri Sanjay Dave, CA

Section 10ASection 10B

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

M/S. TEXTRON INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

ITA 1228/BANG/2010[2006-07]Status: DisposedITAT Bangalore13 Jan 2016AY 2006-07

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoi.T. (T.P) A. No.1228/Bang/2010 (Assessment Year : 2006-07) M/S. Textron India Private Limited, (Formerly Known As Textron Global Technology Centre Pvt. Ltd.) Global Village, Rvce Post, Mylasandra, Off Mysore Road, Bangalore-560 059 …. Appellant. Pan Aacct 0118M Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore. ….. Respondent. Appellant By : Shri P.K. Prasad. Respondent By : Smt. Neera Malhotra, Cit (D.R) Date Of Hearing : 30.11.2015. Date Of Pronouncement : 13.1.2016. O R D E R Per Shri Vijaypal Rao, J.M. :

For Appellant: Shri P.K. PrasadFor Respondent: Smt. Neera Malhotra, CIT (D.R)

Section 133(6)Section 143(3)Section 92C(2)

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

M/S RANGSONS ELECTRONICS PVT. LTD.,,MYSORE vs. CIT, BANGALORE

In the result, appeal of the assessee is allowed

ITA 448/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No.448/Bang/2015 (Assessment Year : 2010-11) M/S. Rangsons Electronics P. Ltd, No.347/D1 & 2, Electronics City, Hebbal Industrial Area, Mysore 570 016 .. Appellant Pan : Aaacr8750R V. Commissioner Of Income-Tax (Central), Bangalore .. Respondent Assessee By : Shri. Dinesh P, Advocate Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 15.10.2015 Pronounced On : 20.10.2015 O R D E R Per Abraham P. George:

For Appellant: Shri. Dinesh P, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

Section 10ASection 263

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S INFOSYS BPO LTD, BANGALORE

In the result, the appeal by the Revenue is dismissed, while the assessee’s appeal is allowed

ITA 1320/BANG/2014[2005-06]Status: DisposedITAT Bangalore30 Jul 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. Shankar Prasad, K., Jt. CIT(DR)

Section 10ASection 10B

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…

INFOSYS BPO LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the appeal by the Revenue is dismissed, while the assessee’s appeal is allowed

ITA 1265/BANG/2014[2005-06]Status: DisposedITAT Bangalore30 Jul 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. Shankar Prasad, K., Jt. CIT(DR)

Section 10ASection 10B

…Tribunal in the case of Global Vantage Pvt. Ltd. v. DCIT, 2010 TIOL 24 ITAT (DEL) was also referred to by the CIT(A). A contrary view was expressed by the Bangalore Bench of the Tribunal in the case of KPIT Cummins Info Systems (Bangalore) Pvt. Ltd. v. ACIT, 120 TTJ 956. The CIT(A) found that in the case of Global Vantage Pvt. Ltd. (supra) decided by the Delhi Tribunal this decision has been held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Swo…