Lionbridge Technologies (P.) Ltd. v. ITO

77 Taxmann.com 48Reported decision2017#10775 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

contemporaneous dataeconomic adjustmentsection 92asafe harbour rulessection 92b(1)safe harbourcomparable uncontrolled price methodsection 92(1)section 38section 244management feestransfer pricing order

Judgments citing Lionbridge Technologies (P.) Ltd. v. ITO

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

In the result, appeal of the Assessee is partly allowed

ITA 655/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Feb 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.574/Bang/2015 Assessment Year : 2010-11 M/s. UL India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Kalyani Platina – Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F AP…

UL INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the Assessee is partly allowed

ITA 574/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Feb 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.574/Bang/2015 Assessment Year : 2010-11 M/s. UL India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Kalyani Platina – Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F AP…

DCIT, BANGALORE vs. M/S U.L. INDIA PVT. LTD.,, BANGALORE

In the result, appeal of the Assessee is partly allowed

ITA 378/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Feb 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.574/Bang/2015 Assessment Year : 2010-11 M/s. UL India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Kalyani Platina – Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F AP…

VWR LAB PRODUCTS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 513/BANG/2015[2010-11]Status: DisposedITAT Bangalore27 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.513/Bang/2015 Assessmentyear:2010-11

For Appellant: Shri Darpan Kriplani, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 10ASection 143(3)

…IT(TP)A No.513/Bang/2015 VWR Lab Products 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 IT(TP)A No.513/Bang/2015 AssessmentYear:2010-11 VWR Lab Products Private Ltd. 139, 6th Main, BDA Industrial Suburb Deputy Commissioner of Tumkur Road Income-tax Vs. Peenya Post Circle-7(1)(2) Bangalore-560 058 Bengaluru PAN NO :AACCV3080E APPELLANT RESPONDENT Appellant by : Shri Darpan Kriplani, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 20.01.2021 Date of Pronouncement : 27.01.2021…

AKAMAI TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, appeal by the Revenue is dismissed, while the appeal by the assessee is treated as allowed for statistical purpose while the Cross

ITA 307/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Jul 2020AY 2010-11

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Suryanarayana, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT-DR
Section 10ASection 143(3)Section 144CSection 244ASection 92Section 92CSection 92C(2)

…IT(TP)A.No.307/Bang/2015 & IT(TP)A.No.200/Bang/2015 & CO 100/Bang/2015 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.307(Bang)/2015 (Assessment Year : 2010-11) M/s Akamai Technologies India Pvt.Ltd., Salarpuria Softzone, 2nd & 3rd Floor, A Wing, Survey No.80/1, Bellandur Village, Outer Ring Rod, Bangalore-560 103 PAN No.AAICS 0905J Appellant Vs The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore. Respondent IT(TP)A No.200(Bang)/2015 (Assessment Year : 2010-11) BY DEPARTMENT &…

DCIT, BANGALORE vs. M/S AKAMAI TECHNOLOGIES INDIA PVT. LTD.,, BANGALORE

In the result, appeal by the Revenue is dismissed, while the appeal by the assessee is treated as allowed for statistical purpose while the Cross

ITA 200/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Jul 2020AY 2010-11

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Suryanarayana, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT-DR
Section 10ASection 143(3)Section 144CSection 244ASection 92Section 92CSection 92C(2)

…IT(TP)A.No.307/Bang/2015 & IT(TP)A.No.200/Bang/2015 & CO 100/Bang/2015 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.307(Bang)/2015 (Assessment Year : 2010-11) M/s Akamai Technologies India Pvt.Ltd., Salarpuria Softzone, 2nd & 3rd Floor, A Wing, Survey No.80/1, Bellandur Village, Outer Ring Rod, Bangalore-560 103 PAN No.AAICS 0905J Appellant Vs The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore. Respondent IT(TP)A No.200(Bang)/2015 (Assessment Year : 2010-11) BY DEPARTMENT &…

DCIT 8(3), MUMBAI vs. SMARTSTREAM TECHNOLGIES INDIA P.LTD, MUMBAI

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

ITA 669/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

SMART STREAM TECHNOLOGIES INDIA P.LTD,MUMBAI vs. DCIT CIR 8(3), MUMBAI

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

ITA 1098/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

M/S INFINERA INDIA PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

Appeal is allowed

ITA 1096/BANG/2011[2007-08]Status: DisposedITAT Bangalore05 Dec 2018AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoit(Tp)A No.1096/Bang/2011 (Assessment Year: 2007-08)

For Appellant: Shri Ali Asger, CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.1096/Bang/2011 (Assessment year: 2007-08) M/s.Infinera India Pvt. Ltd. Prestige Solitaire, 401, Level 4, No.6, Brunton Road, Bengaluru-560025. PAN: AABCI 1411 R … Appellant Vs. Income-tax Officer, Ward 11(2), Bengaluru. … Respondent Appellant by : Shri Ali Asger, CA. Respondent by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing : 20/11/2018 Date of pronouncement : 05/12/2018 O R D E R Per INTURI RAMA RAO, AM : This is an appeal recalled in the order passed b…

TAVANT TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of assessee are partly allowed

ITA 1592/BANG/2012[2008-09]Status: DisposedITAT Bangalore31 May 2017AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Vijay Pal Rao

For Appellant: Shri Gurunathan, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. Nos.292/Bang/2014 & 1592/Bang/2012 (Assessment Years : 2007-08 & 2008-09) M/s. Tavant Technologies Vs. Dy. Commissioner of Income India Pvt. Ltd., Tax, No.12, CSRIE-II, Circle 12(4), Bangalore. Guava Garden, 5th Block, Koaramangala, Bangalore-560 095 PAN AABCT 3261E Appellant Respondent. Appellant By : Shri Gurunathan, Advocate. Respondent By : Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru. Date of Hearing : 02.03.2017. Date of Pronouncement : 31.05…

Lionbridge Technologies (P.) Ltd. v. ITO (77 Taxmann.com 48) — Cited in 10 Judgments | BharatTax