How many judgments cite Kusum Healthcare (P.) Ltd. v. Asstt. CIT?

44 judgments on BharatTax cite Kusum Healthcare (P.) Ltd. v. Asstt. CIT (62 Taxmann.com 79), spanning 2018 to 2025.

Which sections of the Income Tax Act does Kusum Healthcare (P.) Ltd. v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 234A, Section 234B, Section 143(1), Section 144C(13), Section 270A.

Kusum Healthcare (P.) Ltd. v. Asstt. CIT

62 Taxmann.com 79High Court2015#2686 most cited

What is Kusum Healthcare (P.) Ltd. v. Asstt. CIT authority for?

Interest cannot be separately charged on outstanding receivables from an associated enterprise if these receivables are an integral part of the underlying international transaction for which the arm's length price has already been determined. Such outstanding receivables are not considered a distinct international transaction.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Kusum Healthcare (P.) Ltd. v. Asstt. CIT · section 92B · outstanding receivables interest · international transaction · arm's length price (ALP) · associated enterprise (AE) · transfer pricing adjustment · receivables not distinct international transaction · inter-company transactions · 62 Taxmann.com 79

Sections most often in play

Section 143(3)Section 234A Section 234B Section 143(1)Section 144C(13)Section 270A Section 92B Section 115P

Issues it is cited on

section 92b(1)interest on outstanding receivables captive service provider working capital adjustment multiple year data section 92b resale price method section 92a functional analysis related party transaction comparable companies transactional net margin method

Judgments citing Kusum Healthcare (P.) Ltd. v. Asstt. CIT

D. E. SHAW INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 1154/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Sept 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1154/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. D.E. Shaw India Pvt. Dy. Commissioner Of Income Vs. Ltd., Hyderabad. Tax, Pan:Aaacd7214J Circle 8(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.P. Chidambaram, Adv. रधजस् व द्वधरध/Revenue By: Ms. U. Mini Chandran, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 01/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. D E Shaw India Pvt. Ltd. (“The Assessee”), Feeling Aggrieved By The Assessment Order Passed By The Learned Assessing Officer (“Ld. Ao”) U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act”) Dated 27.06.2024 For The A.Y. 2020-21. 2. At The Outset, It Is Seen That There Is A Delay Of 66 Days In Filing Of The Present Appeal, For Which The Assessee Has Filed Condonation Petition Explaining The Reasons For Delay In Filing Of The Appeal. As Per Record, The Appeal Was Required To Be Filed On Or Before

For Appellant: Shri S.P. Chidambaram, AdvFor Respondent: Ms. U. Mini Chandran, SR-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1154/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/s. D.E. Shaw India Pvt. Dy. Commissioner of Income Vs. Ltd., Hyderabad. Tax, PAN:AAACD7214J Circle 8(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.P. Chidambaram, Adv. रधजस् व द्वधरध/Revenue by: Ms. U. Mini Chandran, SR-DR सुिवधई की तधरीख/Date…

M/S. PHILIPS INDIA LTD.,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA

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

ITA 2610/KOL/2024[2021-2022]Status: DisposedITAT Kolkata26 Aug 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Philips India Limited Rajarhat 4A, 5Th Floor, Ecospace The Dcit Business Park, Premises A4 Ii, Circle 11(1), Aayakar Bhavan, New Town, Chakpachuria, P-7, Chowringhee Square, Vs. Kolkata-700156 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri Praveen Kishore, Cit Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Praveen Kishore, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM M/s Philips India Limited Rajarhat 4A, 5th floor, Ecospace The DCIT Business Park, Premises A4 II, Circle 11(1), Aayakar Bhavan, New Town, Chakpachuria, P-7, Chowringhee Square, Vs. Kolkata-700156 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee again…

ARISTOCRAT TECHNOLOGIES INDIA PRIVATE LIMITED,NOIDA vs. DCIT, CIRCLE-5(1)(1), NOIDA

In the result, appeal of the assessee is partly allowed in the terms aforesaid

ITA 3091/DEL/2024[2020-21]Status: DisposedITAT Delhi03 Jul 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.3091/िद"ी/2024(िन.व. 2020-21) Aristocrat Technologies India P. Ltd., 8Tgh To 10Th Floor, Tower-11A, Plot No. 20 & 21, Candor Techspace, It/Ites Sez Complex, Sector-135, Noida, Up 201304 ...... अपीलाथ"/Appellant Pan: Aahca-9200-G बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle-5(1)(1), Noida, Up Assessee By : Shri Atul Jain, Chartered Accountant Ms. Nishi Bhutani & Ms.Preeti Agnihotri, Chartered Accountants Department By : S/Shri S.K. Jhadav, Cit(Dr) & Rajesh Kumar Dhaneshta, Sr.Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/04/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 03/07/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 27.05.2024 Passed U/S. 143(3) R.W.S. 144C(13) R.W.S 144B Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. The Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is Engaged In Providing Design & Development Services To Its Associated Enterprises (Ae’S). The Assessee Is Also Rendering Global It Services To Its Ae’S

For Appellant: Shri Atul Jain, Chartered AccountantFor Respondent: S/Shri S.K. Jhadav, CIT(DR) & Rajesh Kumar Dhaneshta, Sr.DR

Section 143(3)Section 234BSection 270A

…आयकर अपीलीय अिधकरण िद"ी पीठ “एच”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.3091/िद"ी/2024(िन.व. 2020-21) Aristocrat Technologies India P. Ltd., 8tgh to 10th Floor, Tower-11A, Plot No. 20 & 21, Candor Techspace, IT/ITes SEZ Complex, Sector-135, Noida, UP 201304 ...... अपीलाथ"/Appellant PAN: AAHCA-9200-G बनाम Vs. Deputy Commissioner of Income Tax, ..... "ितवादी/Respondent Circle-5(1)(1), Noida, UP Assessee by : Shri Atul Jain,…

TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT OR THE DCIT, CIRCLE - 7(1)(1), KORAMANGALA

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

ITA 1539/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore09 May 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No. 1539/Bang/2024 Assessment Year: 2020-21 Toyota Boshoku Automotive India Vs. The Dy. Commissioner of Private Limited., Income Tax, No.41, Bhimenahalli, MN Halli Post, Circle – 7(1)(1), Manchanayakanahalli B.O, Bidadi, Bangalore. Ramanagara. PAN – AAECT 1871 F APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 27.02.2025 Date of Pronouncement : 09.05.2025 O R D E R PER WASEEM AHMED, A…

M/S. PHILIPS INDIA LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1960/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Mar 2025AY 2020-2021

Bench: Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am M/S Philips India Limited Dcit, Circle 11(1) 3Rd Floor, Tower-A, Dlf Park, Aaykar Bhavan, P-7, 08 Block Af, Major Arterial Chowringhee Square, Road, New Town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri A. Kundu, Cit Dr Date Of Hearing: 07.03.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri A. Kundu, CIT DR

Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM M/s Philips India Limited DCIT, Circle 11(1) 3rd Floor, Tower-A, DLF Park, Aaykar Bhavan, P-7, 08 Block AF, Major Arterial Chowringhee Square, Road, New town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri A. Kundu, CIT DR Date of hearing: 07.03.2025 Date of pronouncement : 11.03.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the objection of t…

CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-4(2), NEW DELHI

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

ITA 485/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Mar 2024AY 2016-17

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

For Appellant: Sh. Ankul Goyal, AdvFor Respondent: Sh. Rajesh Kumar, CIT(DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 485/Del/2021 : Asstt. Year: 2016-17 Concentrix Daksh Services India P. Ltd., Vs ACIT, DLF IT SEZ, Building No. 14, Tower-D, Circle-4(2), 17th Floor, DLF Cyber City, Sector 24 & New Delhi-110002 25A, DLF Phase-III, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCD4187D Assessee by : Sh. Ankul Goyal, Adv. Revenue by : Sh. Rajesh Kumar, CIT(DR) Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

TCI-GO VACATION INDIA PRIVATE LIMITED,GURUGRAM vs. ACIT CIRCLE 3(1) INT TAX, GURUGRAM

In the result, the assessee’s appeal is allowed

ITA 537/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Feb 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2018-19]

Section 144CSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2018-19] TCI-GO Vacation India Private Assistant Commissioner of Income Limited, Tax, Cricle-3(1), Tower B, Delta Square, M.G. Vs HSIIDC Building, Vanijya Nikunj, Road, Sector-25, Grurugram, Udhyog Vihar, Phase-V, Gurgaon, Harayana-122001 Haryana-122001 PAN-AADCT0116G Assessee Revenue Assessee by Mr. Deepak Joshi, Adv. Revenue by Shri R.D. Burman, CIT(DR) Date of Hearing 11.01.2024 Date of Pronouncement 09.02.2024 ORDER PER SHAMIM YAHYA, AM,…

MAVENIR SYSTEMS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

ITA 453/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 453/Bang/2022 Assessment Year : 2017-18 M/S. Mavenir Systems Pvt. Ltd., Building Beach E1 2Nd Floor, The Deputy Manyata Embassy Business Commissioner Of Park, Income Tax, Outer Ring Road Hebbal Kr Circle – 4 (1)(1), Puram Section, Vs. Bangalore. Bengaluru – 560 045. Pan: Aaecm9663N Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 05-01-2023 Date Of Pronouncement : 23-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29.04.2022 Passed By The Ld.Dcit, Circle 4(1)(1), Bangalore For A.Y. 2017-18. The Ld.Ar Has Relied On The Specific Grounds Of Appeal Filed Before This Tribunal Which Are As Under:

For Respondent: Smt. Tanmayee Rajkumar

…nter- company transactions of provision of services has been already determined and no separate adjustment is necessary in this regard. 6.3 The Ld.AR placed reliance on decision of Hon’ble Delhi Tribunal in Kusum Healthcare Pvt.Ltd vs. ACIT reported in (2015) 62 Taxmann.com 79, deleted addition by considering the above principle, and subsequently Hon'ble Delhi High Court in Pr. CIT vs. Kusum Health Care Pvt. Ltd. reported in (2017) 398 ITR 66, held that, no interest could have been charged as it cannot be considered as international transaction. He also placed reliance upon decision of Hon’ble Delhi Tribunal in c…

ACIT, CIRCLE -5 (1), HYDERABAD vs. QUISLEX LEGAL SERVICES PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 105/HYD/2022[2014-15]Status: DisposedITAT Hyderabad06 Mar 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2014-15 Dy. C. I.T Vs. Quislex Legal Services Circle 5(1) (P) Ltd, Hyderabad Hyderabad Pan:Aaacq1153H (Appellant) (Respondent) C.O No.10/Hyd/2022 (Arising Out Of Ita No. 105/Hyd/2022) Assessment Year:2014-15 Quislex Legal Services (P) Vs. Dy. C. I.T Ltd, Hyderabad Circle 5(1) Pan:Aaacq1153H Hyderabad (Appellant) (Respondent) Assessee By: Shri H. Srinivasulu, Advocate Revenue By: Shri Jeeval Lal Lavidiya, Cit(Dr) Date Of Hearing: 06/02/2023 Date Of Pronouncement: 06/03/2023 O R D E R Per Laliet Kumar, J.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 07.01.2022 Of The Learned Cit (A)-10, Relating To A.Y.2014-15 & The C.O Is Filed By The Assessee For The A.Y 2014-15. Page 1 Of 19

For Appellant: Shri H. Srinivasulu, AdvocateFor Respondent: Shri Jeeval Lal Lavidiya, CIT(DR)

…ITA 105 and CO 10 of 2022 Quislex Legal Services P Ltd Hyderabad आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year:2014-15 Dy. C. I.T Vs. Quislex Legal Services Circle 5(1) (P) Ltd, Hyderabad Hyderabad PAN:AAACQ1153H (Appellant) (Respondent) C.O No.10/Hyd/2022 (Arising out of ITA No. 105/Hyd/2022) Assessment Year:2014-15 Quislex Legal Services (P) Vs. Dy. C. I.T Ltd, Hyderabad Circle 5(1) PAN:AAACQ1153H Hyderabad (Appellant) (Respondent) Assessee by: Shri H. Srin…

ALCATEL LUCENT INDIA LIMITED ,DELHI vs. ACIT CENTRAL CIRCLE 15, DELHI

In the result, the assessee’s appeal is allowed

ITA 366/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Jan 2023AY 2017-18

For Appellant: Shri Ankul Goyal, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.366/Del./2022 (ASSESSMENT YEAR : 2017-18) Alcatel Lucent India Limited, vs. ACIT, Central Circle 15, 202-206, Tolstoy House, Delhi. 15, Tolstoy Marg, Delhi – 110 001. (PAN : AAECP6300M) SA No.69/Del/2022 (in ITA No.366/Del./2022) (ASSESSMENT YEAR : 2017-18) Alcatel Lucent India Limited, vs. ACIT, Central Circle 15, 202-206, Tolstoy House, Delhi. 15, Tolstoy Marg, Delhi – 110 001. (PAN : AAECP6300M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ankul Goyal, Adv…

M/S. APPLIED MATERIALS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

ITA 2582/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

…nter- company transactions of provision of services has been already determined and no separate adjustment is necessary in this regard. 7.3 The Ld.AR placed reliance on decision of Hon’ble Delhi Tribunal in Kusum Healthcare Pvt.Ltd vs. ACIT reported in (2015) 62 Taxmann.com 79, deleted addition by considering the above principle, and subsequently Hon'ble Delhi High Court in Pr. CIT vs. Kusum Health Care Pvt. Ltd. reported in (2017) 398 ITR 66, held that, no interest could have been charged as it cannot be considered as international transaction. He also placed reliance upon decision of Hon’ble Delhi Tribunal in c…

APPLIED MATERIALS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 209/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 209/Bang/2021 Assessment Year : 2016-17 M/S. Applied Materials India Pvt. Ltd., Unit -5, 3Rd Floor, The Deputy Explorer Building, Commissioner Of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Vs. Bangalore. Bangalore – 560 001. Pan: Aaeca2635C Appellant Respondent : Shri T. Suryanarayana, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 30-11-2022 Date Of Pronouncement : 30-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 31/03/2021 Passed By The National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana

Section 143(1)Section 143(2)Section 195Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 209/Bang/2021 Assessment Year : 2016-17 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Vs. Bangalore. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 30-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA…

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…

FIREEYE CYBERSECURITY PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 292/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 292/Bang/2021 Assessment Year : 2016-17 M/S. Mandiant Cyber Security Pvt. Ltd. (Formerly Known As Fireeye The Deputy Cybersecurity Pvt. Commissioner Of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2Nd Floor, Bannerghatta Road, Bengaluru – 560 029. Pan: Aaccf1341A Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri Vilas Shinde, Cit Dr Date Of Hearing : 26-09-2022 Date Of Pronouncement : 10-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Passed By National E- Assessment Centre, Delhi Dated 30/04/2021 On Following Revised Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana

…ter- company transactions of provision of services has been already determined and no separate adjustment is necessary in this regard. 12.3 The Ld.AR placed reliance on decision of Hon’ble Delhi Tribunal in Kusum Healthcare Pvt.Ltd vs. ACIT reported in (2015) 62 Taxmann.com 79, deleted addition by considering the above principle, and subsequently Hon'ble Delhi High Court in Pr. CIT vs. Kusum Health Care Pvt. Ltd. reported in (2017) 398 ITR 66, held that, no interest could have been charged as it cannot be considered as international transaction. He also placed reliance upon decision of Hon’ble Delhi Tribunal in c…

MEDREICH LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 451/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 451/Bang/2022 Assessment Year : 2017-18 M/S. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner Of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. Pan: Aabcm1458Q Appellant Respondent : Shri Padam Chand Assessee By Khincha, 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 Final Assessment Order Passed By The Ld.Acit, Central Circle – 1(2), Bangalore Dated 26/04/2022 For A.Y. 2017-18 On Following Grounds Of Appeal: “General Ground 1.1 The Learned Assistant Commissioner Of Income Tax, Central Circle-1(2), Bangalore (`A0') Erred In Passing The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (`The Act) In The Manner Passed

For Respondent: Shri Padam Chand

Section 143(3)Section 14ASection 92B

…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. 451/Bang/2022 Assessment Year : 2017-18 M/s. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. PAN: AABCM1458Q APPELLANT RESPONDENT : Shri Padam Chand Assessee by Khincha, CA : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 27-07-2022 Date of Pronouncement : 21-10-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present…

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

In the result, the appeal filed by assessee stands allowed in respect of the issues argued and considered hereinabove

ITA 2595/BANG/2019[2015-16]Status: DisposedITAT Bangalore21 Oct 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2595/Bang/2019 Assessment Year : 2015-16 M/S. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner Of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. Pan: Aaccn1140K Appellant Respondent Assessee By : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 28-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29/10/2019 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:

For Appellant: Shri Ankur Pai, Advocate

Section 143(2)

…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. 2595/Bang/2019 Assessment Year : 2015-16 M/s. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. PAN: AACCN1140K APPELLANT RESPONDENT Assessee by : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 28-07-2022 Date of Pronouncement : 21-10-2022 ORDER PER BEENA PILLA…

M/S. TIVO TECH PRIVATE LIMITED (FORMERLY KNOWN AS VEVEO (INDIA) PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 237/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 Oct 2022AY 2016-17

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.237/Bang/2021 Assessment year : 2016-17 M/s. TiVo Tech Private Limited Vs. The Deputy Commissioner [formerly Veveo (India) Private Ltd.), of Income Tax, 10th Floor, Primrose 7B, Circle 7(1)(1), Embassy Tech Village, Bangalore. Outer Ring Road, Devarabisanahalli Village, Bangalore – 560 103. PAN: AABCV 9504G ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing…

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 703/BANG/2021[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

…IT(TP)A Nos.344 & 703/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore 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.344/Bang/2021 Assessment Year: 2006-07 M/s. Wipro GE Healthcare Private Ltd. No.4, Kadugodi Industrial Area Whitefield, Bangalore 560 067 Deputy Commissioner of (Presently at Prestige Shanthiniketan, Vs. Income-tax 6th Floor, Crescent 4, ITPI, Whitefield, Circle 7(1)(1) Bangalore 560 048) Bangalore PAN NO : AAACW1685J APPELLANT RESPONDENT Assessment Year: 2012-13 M/s. Wipro…

WIPRO GE HEALTHCARE PRIVATE LIMITED (EARLIER KNOWN AS GE MEDICAL SYSTEMS INDIA PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 344/BANG/2021[2006-07]Status: DisposedITAT Bangalore07 Oct 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

NTT DATA FA INSURANCE SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 261/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.261/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 92C

…IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (India) Pvt. Ltd., Bangalore 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.261/Bang/2021 Assessment Year: 2016-17 NTT Data FA Insurance Systems (India) Pvt. Ltd. Ground Floor, Block-2, Plot Deputy Commissioner of No.123, EPIP Phase-II, Income-tax Whitefield Industrial Area Circle-3(1)(1) Vs. Hoodi Village, K.R. Puram Bengaluru Hobli, Bengaluru Karnataka 560 066 PAN NO : AAACF9123A APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr.…

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