M/s. Swiss Re Shared Services India Pvt. Ltd. v. ACIT

76 Taxmann.com 22Income Tax Appellate Tribunal2016#6727 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 92CA

Issues it is cited on

captive service providerworking capital adjustmentfar analysiscomparable companiesarms length pricesection 10asection 92caamalgamationtnmmintangible assetsassociated enterprisearm's length price

Judgments citing M/s. Swiss Re Shared Services India Pvt. Ltd. v. ACIT

ACIT, CIRCLE-1(1)(1), BANGALORE, BANGALORE vs. ACUITY KNOWLEDGE CENTRE (INDIA) PVT. LTD., BANGALORE

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

ITA 2110/BANG/2024[2011-12]Status: DisposedITAT Bangalore03 Jun 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2011-12

For Respondent: Ms. Tanmayee Rajkumar
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Acuity Knowledge Centre (India) Pvt. Ltd., The Assistant 7th Floor, Commissioner of Income Elixir Chancery Building, Tax, Municipal Door No. Circle – 1 (1)(1), 135/1-2, Bangalore. Residency Road, Vs. Bangalore – 560 025. PAN: AAECA9391H APPELLANT RESPONDENT : Ms. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Parithivel .V, JCIT-DR Date of Hearing : 05-03-2025 Date of Pronouncement : 03-06-2025 ORDER PER SOUNDARARAJAN K., JU…

DCIT, NEW DELHI vs. M/S RAMPGREEN SOLUTIONS PVT. LTD.,(ERSTWHILE VCOSTOMER SERVICES INDIA PVT. LTD), NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1618/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

M/S. RAMPGREEN SOLUTIONS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1404/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

M/S ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by assessee stands allowed as indicated above and the appeal filed by revenue stands dismissed

ITA 608/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Feb 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 608/Bang/2016 Assessment Year : 2011-12 M/S. Robert Bosch The Deputy Engineering & Business Commissioner Of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. Pan: Aaacr7108R Appellant Respondent & It(Tp)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 20-12-2021 Date Of Pronouncement : 02-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against The Final Assessment Order Dated 28.01.2016 By The Ld.Dcit, Ltu, Circle -1, Bangalore U/S. 143(3) R.W.S. 144C Of The Act For Assessment Year 2011-12. In Revenue’S Appeal, The Following Grounds Are Raised. “1. The Directions Of Drp Is Opposed To Law & Facts Of The Case.

Section 10ASection 143(3)Section 144CSection 14ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 608/Bang/2016 Assessment Year : 2011-12 M/s. Robert Bosch The Deputy Engineering and Business Commissioner of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. PAN: AAACR7108R APPELLANT RESPONDENT & IT(TP)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee by Advocate : Shri Sumer Singh Meena, CIT Revenue by DR (OSD)…

DCIT, BANGALORE vs. M/S ROBERT BOSCH ENGINEERING & BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by assessee stands allowed as indicated above and the appeal filed by revenue stands dismissed

ITA 445/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Feb 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 608/Bang/2016 Assessment Year : 2011-12 M/S. Robert Bosch The Deputy Engineering & Business Commissioner Of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. Pan: Aaacr7108R Appellant Respondent & It(Tp)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 20-12-2021 Date Of Pronouncement : 02-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against The Final Assessment Order Dated 28.01.2016 By The Ld.Dcit, Ltu, Circle -1, Bangalore U/S. 143(3) R.W.S. 144C Of The Act For Assessment Year 2011-12. In Revenue’S Appeal, The Following Grounds Are Raised. “1. The Directions Of Drp Is Opposed To Law & Facts Of The Case.

Section 10ASection 143(3)Section 144CSection 14ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 608/Bang/2016 Assessment Year : 2011-12 M/s. Robert Bosch The Deputy Engineering and Business Commissioner of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. PAN: AAACR7108R APPELLANT RESPONDENT & IT(TP)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee by Advocate : Shri Sumer Singh Meena, CIT Revenue by DR (OSD)…

GLOBAL E BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 418/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.418/Bang/2016 Assessment year: 2011-12 Global E-Business Operations Vs. The Deputy Commissioner Private Ltd., of Income Tax, 2nd Floor, Kalyani Platina, Circle 3(1)(2), Phase-II, Building, Sy.No. 1, 6 Bangalore. and 24 of Kundanahalli Village, K R Puram Hobli, Bangalore – 560 066. PAN: AABCG 2843D APPELLANT RESPONDENT IT(TP)A No.250/Bang/2016 Assessment year: 2011-12 The Deputy Commissioner Vs. Global E-Business Operations of Income Tax, Private Ltd., Circ…

ASST.C.I.T., BANGALORE vs. M/S GLOBAL E- BUSINESS OPERATIONS PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 250/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.418/Bang/2016 Assessment year: 2011-12 Global E-Business Operations Vs. The Deputy Commissioner Private Ltd., of Income Tax, 2nd Floor, Kalyani Platina, Circle 3(1)(2), Phase-II, Building, Sy.No. 1, 6 Bangalore. and 24 of Kundanahalli Village, K R Puram Hobli, Bangalore – 560 066. PAN: AABCG 2843D APPELLANT RESPONDENT IT(TP)A No.250/Bang/2016 Assessment year: 2011-12 The Deputy Commissioner Vs. Global E-Business Operations of Income Tax, Private Ltd., Circ…

LOGICA PVT. LTD,BANGALORE vs. DCIT, BANGALORE

Appeal is allowed

ITA 626/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 Feb 2021AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.626/Bang/2016 Assessment Year : 2011-12

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri Muzaffar Hussain, CIT (DR)

…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.626/Bang/2016 Assessment Year : 2011-12 CGI Information Systems The Dy. Commissioner of and Management Income-Tax, Consultants Pvt. Ltd., Circle-2(1)(1), (Logica Pvt. Ltd.) Vs. Bengaluru. City Tower 2, 91/1 & 95/2, Electronic City Phase 1 (West), Bengaluru-560 100. PAN – AAACL 3330 M APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 04-02-2021 Date of Pronouncement : 17-02-20…

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

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

ITA 487/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Sept 2020AY 2011-12

Bench: Shri A.K. Garodia & Shri George George K

For Appellant: Shri G.S. Prashanth, C.AFor Respondent: Shri Harinder Kumar, CIT (D.R)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A No.487/Bang/2016 (Assessment Year: 2011-12) M/s.TRX Technologies India Pvt. Ltd., No.55/2, Laurel, Bagmane Tech Park, C V Raman Nagar, Bangalaore-560 093 ….Appellant PAN AACCT 7171N Vs. Deputy Commissioner of Income Tax, Circle 5(1)(1), Bangalore. ……Respondent. Assessee By: Shri G.S. Prashanth, C.A. Revenue By: Shri Harinder Kumar, CIT (D.R) Date of Hearing : 16.09.2020. Date of Pronouncement : 25.09.2020. O R D E R PER SHRI GEORGE GEORGE…

MARLABS SOFTWARE PVT. LTD.,,BANGALORE vs. ASST.C.I.T., BANGALORE

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

ITA 544/BANG/2015[2010-11]Status: DisposedITAT Bangalore13 May 2020AY 2010-11

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.544/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Bharath L, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 10ASection 142Section 143(1)Section 143(3)Section 144C(5)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.544/Bang/2015 Assessment Year : 2010-11 M/s Marlabs Innovations The Asst. Commissioner of Pvt. Ltd., Income Tax, (successor of Marlabs Circle-4(1)(2), Software Pvt. Ltd., Vs. Bengaluru. No.2, 1st Floor, S.R Complex, Tavarekere Main Road, SG Palya, Bengaluru-560 029. PAN – AACCM 6627 Q. APPELLANT RESPONDENT IT(TP)A No.430/Bang/2015 Assessment Year : 2010-11 AND CO No.160/Bang/2015 Assessment Year : 2010-11 The Asst. Commissioner of M/s Marlabs Innovations I…

DCIT, BANGALORE vs. M/S LOGICA PVT. LTD.,, BANGALORE

In the result appeal and cross objection filed by assessee stands allowed as indicated hereinabove

ITA 505/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jan 2020AY 2011-12

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143Section 144C

…s not available and also has significant intangibles. In support of his contentions he CO No.146/B/2016 A.Y:2011-12 placed reliance on decision of coordinate bench of this Tribunal in case of Swiss Re Shared services (India) Pvt.Ltd vs ACIT reported in (2016) 76 Taxmann.com 22. On the contrary, Ld. CIT DR placed reliance upon the orders of authorities below. We have perused submissions advanced by both sides in light of records placed before us it is observed that though this company was into medical transcription and other services. It can neither be held to be a high-end activity, nor can be held to be low-end…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU vs. M/S INDECOMM GLOBAL SERVICES (INDIA ) PVT LTD, BENGALURU

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

ITA 2588/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year: 2011-12 M/S.Indecomm Global Services Vs. The Deputy Commissioner Of (India) Pvt.Ltd., Income Tax, 4Th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2Nd Amarjyothi Layout, Inner Ring Road, Floor, Bmtc Building, 80 Feet Road, Koramangala, 6Th Block, Domlur, Bengaluru – 560 071. Pan: Aabcb 6817 E Bengaluru - 560095. Appellant Respondent Assessment Year : 2011-12 The Deputy Commissioner Of Vs. M/S.Indecomm Global Services Income Tax, (India) Pvt.Ltd., Circle 3(1)(1), Room No.227, Indecomm House, No.30, 2Nd Floor, Bmtc Building, Laskar Hosur Road, Adugodi, 80 Feet Road, Koramangala, 6Th Block, Bangalore – 560 030. Bangalore-560095. Pan: Aabcb 6817 E Appellant Respondent Assessee By : Shri K.R.Vasudevan, Advocate Respondent By : Smt.Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2019 Date Of Pronouncement : 27.11.2019 O R D E R Per N.V. Vasudevan, Vice-

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s.Indecomm Global Services Vs. The Deputy Commissioner of (India) Pvt.Ltd., Income Tax, 4th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2nd Amarjyothi Layout, Inner Ring Road, floor, BMTC Building, 80 Feet Road, Koramangala, 6th Block, Domlur, Bengaluru – 560 071. PAN: AABCB 6817 E Bengaluru - 560095. APPELLANT RESPONDENT Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s.Indecomm Global Services Income Tax, (India) P…

M/S INDECOMM GLOBAL SERVICES INDIA PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

ITA 2130/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year: 2011-12 M/S.Indecomm Global Services Vs. The Deputy Commissioner Of (India) Pvt.Ltd., Income Tax, 4Th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2Nd Amarjyothi Layout, Inner Ring Road, Floor, Bmtc Building, 80 Feet Road, Koramangala, 6Th Block, Domlur, Bengaluru – 560 071. Pan: Aabcb 6817 E Bengaluru - 560095. Appellant Respondent Assessment Year : 2011-12 The Deputy Commissioner Of Vs. M/S.Indecomm Global Services Income Tax, (India) Pvt.Ltd., Circle 3(1)(1), Room No.227, Indecomm House, No.30, 2Nd Floor, Bmtc Building, Laskar Hosur Road, Adugodi, 80 Feet Road, Koramangala, 6Th Block, Bangalore – 560 030. Bangalore-560095. Pan: Aabcb 6817 E Appellant Respondent Assessee By : Shri K.R.Vasudevan, Advocate Respondent By : Smt.Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2019 Date Of Pronouncement : 27.11.2019 O R D E R Per N.V. Vasudevan, Vice-

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s.Indecomm Global Services Vs. The Deputy Commissioner of (India) Pvt.Ltd., Income Tax, 4th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2nd Amarjyothi Layout, Inner Ring Road, floor, BMTC Building, 80 Feet Road, Koramangala, 6th Block, Domlur, Bengaluru – 560 071. PAN: AABCB 6817 E Bengaluru - 560095. APPELLANT RESPONDENT Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s.Indecomm Global Services Income Tax, (India) P…

M/S SOFTWARE PARADIGMS INFOTECH PRIVATE LIMITED,MYSORE vs. ASST.C.I.T., MYSORE

In the result, appeal of the assessee is partly allowed

ITA 994/BANG/2016[2011-12]Status: DisposedITAT Bangalore15 Feb 2019AY 2011-12

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

For Appellant: Shri Prashanth G.S, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.994/Bang/2016 Assessment year : 2011-12 M/s Software Paradigms Infotech Pvt. Ltd., Vs. The Asst. Commissioner of Income- No.316-318, Spl City, tax, Hebbal Industrial Area, Hebbal, Circle-1(1), Mysuru-570 016. Mysuru. PAN – AALCS 7583C. APPELANT RESPONDENT Appellant by : Shri Prashanth G.S, C.A Respondent by : Shri Pradeep Kumar, CIT Date of hearing : 28.01.2019 Date of Pronouncement : 15.02.2019 O R D E R Per N.V. Vasudevan, Vice President This is an a…

ASST.C.I.T., BANGALORE vs. M/S MISYS SOFTWARE SOLUTIONS (INDIA) PVT. LTD.,, BANGALORE

In the result, IT(TP) A.No

ITA 491/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 May 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boazit(Tp)A No.529/Bang/2016 (Asst. Year – 2011-12)

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri C.H Sundar Rao, CIT
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.529/Bang/2016 (Asst. Year – 2011-12) Finastra Software Solutions (India) Pvt. Ltd., (formerly Misys Software Solutions India Private Limited), Bagmane Constellation Business Park, 4 to 6th Floor, Virgo Building, ORR, Doddanekkundi, Marathahalli, Bengaluru. PAN – AAACK 9067G. …..Appellant Vs. The Asst. Commissioner of Income-tax, Circle-(4)(1)(2), Bengaluru. …. Respondent AND IT(TP)A No.491/Bang/2016 (Asst. Year – 2011-12) (By Revenue) Assessee by : Shri T S…

DCIT, BANGALORE vs. OUTSOURCE PARTNERS INTERNATIONAL PVT. LTD.,, BANGALORE

In the result, all appeals are partly allowed for statistical purposes

ITA 526/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazit(Tp)A Nos. & Appellant Respondent Assessment Years No.443/Bang/2016 M/S. Outsource Partners Dy. Commissioner Of 2011-12 International Pvt. Ltd., Income-Tax, Tower 2D, Phase I, Vikas Circle-5(1)(2), Telecom Ltd., Bangalore. Vrindavan Tech Village, Outer Ring Road, Devarabeesanahalli, Bangalore- 560087. Pan: Aaaco5734C No. 526/Bang/2016 Dy. Commissioner Of M/S. Outsource Partners 2011-12 Income-Tax, International Pvt. Ltd., Circle-5(1)(2), Pan: Aaaco5734C Bangalore. No.535/Bang/2017 M/S. Outsource Partners Assistant Commissioner Of 2009-10 International Pvt. Ltd., Income Tax, Pan: Aaaco5734C Circle-5(1)(2), Bangalore.

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. R. N. Parbat, CIT-III
Section 10ASection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A Nos. & Appellant Respondent Assessment Years No.443/Bang/2016 M/s. Outsource Partners Dy. Commissioner of 2011-12 International Pvt. Ltd., Income-Tax, Tower 2D, Phase I, Vikas Circle-5(1)(2), Telecom Ltd., Bangalore. Vrindavan Tech Village, Outer Ring Road, Devarabeesanahalli, Bangalore- 560087. PAN: AAACO5734C No. 526/Bang/2016 Dy. Commissioner of M/s. Outsource Partners 2011-12 Income-Tax, International Pvt. Ltd., Circle-5(1)(2), PAN: AAACO5734C Bangalore. No…

OUTSOURCEPARTNERS INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, all appeals are partly allowed for statistical purposes

ITA 443/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazit(Tp)A Nos. & Appellant Respondent Assessment Years No.443/Bang/2016 M/S. Outsource Partners Dy. Commissioner Of 2011-12 International Pvt. Ltd., Income-Tax, Tower 2D, Phase I, Vikas Circle-5(1)(2), Telecom Ltd., Bangalore. Vrindavan Tech Village, Outer Ring Road, Devarabeesanahalli, Bangalore- 560087. Pan: Aaaco5734C No. 526/Bang/2016 Dy. Commissioner Of M/S. Outsource Partners 2011-12 Income-Tax, International Pvt. Ltd., Circle-5(1)(2), Pan: Aaaco5734C Bangalore. No.535/Bang/2017 M/S. Outsource Partners Assistant Commissioner Of 2009-10 International Pvt. Ltd., Income Tax, Pan: Aaaco5734C Circle-5(1)(2), Bangalore.

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. R. N. Parbat, CIT-III
Section 10ASection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A Nos. & Appellant Respondent Assessment Years No.443/Bang/2016 M/s. Outsource Partners Dy. Commissioner of 2011-12 International Pvt. Ltd., Income-Tax, Tower 2D, Phase I, Vikas Circle-5(1)(2), Telecom Ltd., Bangalore. Vrindavan Tech Village, Outer Ring Road, Devarabeesanahalli, Bangalore- 560087. PAN: AAACO5734C No. 526/Bang/2016 Dy. Commissioner of M/s. Outsource Partners 2011-12 Income-Tax, International Pvt. Ltd., Circle-5(1)(2), PAN: AAACO5734C Bangalore. No…

M/s. Swiss Re Shared Services India Pvt. Ltd. v. ACIT (76 Taxmann.com 22) — Cited in 17 Judgments | BharatTax