Logica Private Limited v. ACIT

36 Taxmann.com 374Reported decision2013#11569 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing Logica Private Limited v. ACIT

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

ITA 174/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Harinder Kumar, D.R
Section 144(3)Section 37Section 92C

…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…

Joint Commissioner of Income Tax Ltu (OSD) Circle-1, Bangalore vs. M/S Toyota Kirloskar Motors Pvt Ltd, Bangalore

In the result, the appeal filed by the Revenue and assessee are partly allowed for statistical purposes

ITA 2016/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Aug 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Muzaffar Hussaain, CIT-DR
Section 192

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2016/Bang/2018 : Asst.Year 2013-2014 The Joint Commissioner of M/s.Toyota Kirloskar Motors Income-tax, LTU (OSD) Circle-1 Private Limited, Plot No.1, v. Bangalore. Bidadi Industrial Area, Ramanagar, Dist., Bidadi Bangalore – 562 109. PAN : AAACT5415B. (Appellant) (Respondent) ITA No.1972/Bang/2018 : Asst.Year 2013-2014 M/s.Toyota Kirloskar Motors The Joint Commissioner of Private Limited, Plot No.1, Bidadi Income-tax, LTU (OSD) Circle- v. Industrial Area, Ramanagar, Dist., 1 Bangalo…

M/S. Toyota Kirloskar Motor Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1, Ltu, Bangalore

In the result, the appeal filed by the Revenue and assessee are partly allowed for statistical purposes

ITA 1972/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Aug 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Muzaffar Hussaain, CIT-DR
Section 192

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2016/Bang/2018 : Asst.Year 2013-2014 The Joint Commissioner of M/s.Toyota Kirloskar Motors Income-tax, LTU (OSD) Circle-1 Private Limited, Plot No.1, v. Bangalore. Bidadi Industrial Area, Ramanagar, Dist., Bidadi Bangalore – 562 109. PAN : AAACT5415B. (Appellant) (Respondent) ITA No.1972/Bang/2018 : Asst.Year 2013-2014 M/s.Toyota Kirloskar Motors The Joint Commissioner of Private Limited, Plot No.1, Bidadi Income-tax, LTU (OSD) Circle- v. Industrial Area, Ramanagar, Dist., 1 Bangalo…

DCIT, Bangalore vs. M/S Aztec Soft Limited, Bangalore

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 878/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Oct 2020AY 2005-06

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…software development services IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore Page 15 of 17 provided by assessee. He also placed reliance upon orders passed by this Tribunal in assessee's own case for assessment year 2007-08 reported in (2013) 36 Taxmann.com 374, assessment year 2008- 09 by order dated 18/07/2014 in ITA (TP) A No. 1192/B/2012 IT(TP)A No.612/Bang/2013 A. Y : 2005 - 06 and assessment year 2009-10 by common order dated 18/03/2016 in ITA(TP)A No. 1621 and 1664/be/2014. 17.2. We have perused submissions advanced by both sides in light of records placed before us. We note that Ld. CIT…

DCIT, Bangalore vs. Sri. Jivheshwara Credit Co-Operative Society Ltd., Bangalore

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 349/BANG/2014[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…software development services IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore Page 15 of 17 provided by assessee. He also placed reliance upon orders passed by this Tribunal in assessee's own case for assessment year 2007-08 reported in (2013) 36 Taxmann.com 374, assessment year 2008- 09 by order dated 18/07/2014 in ITA (TP) A No. 1192/B/2012 IT(TP)A No.612/Bang/2013 A. Y : 2005 - 06 and assessment year 2009-10 by common order dated 18/03/2016 in ITA(TP)A No. 1621 and 1664/be/2014. 17.2. We have perused submissions advanced by both sides in light of records placed before us. We note that Ld. CIT…

DCIT vs. M/S Logica Pvt. Ltd

In the result appeal filed by revenue stands partly allowed

ITA 612/BANG/2013[2005-06]Status: DisposedITAT Bangalore24 Apr 2020AY 2005-06

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.612/Bang/2013 Assessment Year : 2005 – 06

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Ms. Tanmayee Rajkumar, Advocate
Section 10ASection 143Section 143(2)

…h are in the nature of IT enabled services, and therefore not comparable with software development services provided by assessee. He also placed reliance upon orders passed by this Tribunal in assessee’s own case for assessment year 2007-08 reported in (2013) 36 Taxmann.com 374, assessment year 2008- 09 by order dated 18/07/2014 in ITA (TP) A No. 1192/B/2012 Page 13 of 16 IT(TP)A No.612/Bang/2013 A. Y : 2005 – 06 and assessment year 2009-10 by common order dated 18/03/2016 in ITA(TP)A No. 1621 and 1664/be/2014. 17.2. We have perused submissions advanced by both sides in light of records placed before us. We note…

M/S. Amd India Private Ltd, Bangalore vs. Income-Tax Officer, Bangalore

In the result, the appeal is partly allowed

ITA 113/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Dec 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhit(Tp)A No.113/Bang/2018 Assessment Year: 2012-13

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER IT(TP)A No.113/Bang/2018 Assessment year: 2012-13 AMD India Private Limited, Vs. The Income Tax Officer, No.102 & 103, Export Promotion Ward 1(1)(3), Industrial Park, Bangalore. Whitefield Road, Bengaluru – 560 066. PAN: AAECA 6756C APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.12.2019 Date of Pronouncement : 05.12.2019 O R D E R Per N.V. Vasudevan, Vice President…

Nvidia Graphics Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1223/BANG/2011[2007-08]Status: DisposedITAT Bangalore09 Feb 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Chavali Narayan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 10ASection 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.1223/Bang/2011 (Assessment year: 2007-08) M/s.Nvidia Graphics Pvt. Ltd. C1, ‘Jacaranda’, Wing A, Manyata Embassy Business Park, Outer Ring Road, Bengaluru-560045. PAN: AABCN 9200H … Appellant Vs. Deputy Commissioner of Income-tax, Circle 12(2), Bengaluru. … Respondent Appellant by : Shri Chavali Narayan, CA. Respondent by : Ms. Neera Malhotra, CIT(DR) Date of hearing : 15/11/2017 Date of pronouncement : 09/02/2018 O R D E R Per INTURI RAMA RAO, AM :…

Amd Far East Limited Indian Branch, Bangalore vs. Jdit, Bangalore

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

ITA 1282/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Apr 2016AY 2007-08

Bench: Shri Ak Garodia & Shri Vijaypal Raoassessment Year : 2007-08 Amd Far East Limited – Indian Branch Office Vs. Joint Director Of Income Tax (Since Taken Over By Amd India Private Ltd.), (International Taxation – I, Poddar Heritage Building, Bangalore. 28 Cubbon Road, Bangalore – 560 001. Pan: Aadca 1739L Appellant Respondent Appellant By : Shri P. C. Khincha, C.A. Respondent By : Ms Neera Malhotra, Cit(Dr) Date Of Hearing : 26.04.2016 Date Of Pronouncement : 29.04.2016

For Appellant: Shri P. C. Khincha, C.AFor Respondent: Ms Neera Malhotra, CIT(DR)
Section 133(6)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI AK GARODIA, ACCOUNTANT MEMBER & SHRI VIJAYPAL RAO, JUDICIAL MEMBER Assessment year : 2007-08 AMD Far East Limited – Indian Branch office Vs. Joint Director of Income Tax (Since taken over by AMD India Private Ltd.), (international Taxation – I, Poddar Heritage building, Bangalore. 28 Cubbon Road, Bangalore – 560 001. PAN: AADCA 1739L APPELLANT RESPONDENT Appellant by : Shri P. C. Khincha, C.A. Respondent by : Ms Neera Malhotra, CIT(DR) Date of hearing : 26.04.2016 Date of Pronouncement : 29.04.2016 O R D E R PER SHRI AK GARODIA, ACCOUNTANT…

Logica Private Limited v. ACIT (36 Taxmann.com 374) — Cited in 9 Judgments | BharatTax