Manhattan Associates (India) Development Centre (P.) Ltd. v. DCIT

112 Taxmann.com 200Reported decision2019#16491 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 32(1)(iia)Section 37(1)Section 10A Section 10AA Section 14A Section 115-O Section 237 Section 40(a)(ii)

Judgments citing Manhattan Associates (India) Development Centre (P.) Ltd. v. DCIT

Robert Bosch Engineering and Business Solutions Private Limited, Bengaluru vs. The Joint Commissioner of Income Tax, Large Tax Payers Unit, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing

Section 115Section 115JSection 237Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No. 446 & 593 /Bang/2020 Assessment Years : 2012-13 Robert Bosch Engineering and Business Vs. The Dy. Commissioner of Solutions Pvt. Ltd., Income Tax, Circle – 2, LTU, No.123, Hosur Road, Bengaluru. Industrial Layout, Koramangala, . Bengaluru – 560 095. PAN – AAACR 7108 R APPELLANT RESPONDENT IT(TP)A No.446/Bang/2020 By Revenue Shri Percy Pardiwala, Sr. Counsel for Shri S Parthasarathi, Advocate Assessee by : Shri Sridhar E, CIT (DR) Revenue by : Date of hea…

Deputy Commissioner of Income Tax, Circle- 2, Ltu, Bengaluru vs. M/S. Robert Bosch Engineering and Business Solutions Private Limited, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing

Section 115Section 115JSection 237Section 80J

M/S. Sling Media Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bangalore

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

ITA 197/BANG/2020[2016-17]Status: DisposedITAT Bangalore30 Nov 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt Beena Pillai

For Appellant: Shri Hari Prasad Nayak, CAFor Respondent: Addl. CIT (DR)

Section 32(1)(iia)Section 37Section 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER ITA. No. 197/Bang/2020 Assessment Year: 2016-17 M/s. Sling Media Pvt. Ltd., Sattva Eminence, The Deputy Ground & First Floor, Commissioner of Income No. 175/176 ORR, Tax, Amani Bellandur Khane, Circle – 6(1)(1), vs. Bangalore – 560037. Bangalore. PAN: AACCD0297R (Appellant) (Respondent) Assessee by : Shri Hari Prasad Nayak, CA Shri Priyadarshi Mishra, Revenue by : Addl. CIT (DR) Date of Hearing : 05.10.2021 Date of Pronouncement : 30.11.2021 ORDER PER…

M/S Slk Software Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(3), Bangalore

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

ITA 1295/BANG/2018[2011-12]Status: DisposedITAT Bangalore09 Aug 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2011-12 M/S. Slk Software Services Ltd., Vs. The Deputy Commissioner Of 8Th Floor, Mfar Manyata Embassy Income Tax, Business Park, Green Heart Iv, Outer Circle – 12(3), Ring Road, Bengaluru. Bengaluru – 560 045. Pan: Aaecs7548 E Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. Kannan Narayanan, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 05.08.2021 Date Of Pronouncement : 09.08.2021 O R D E R Per N.V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated30.11.2017 Of Cit(A), Bengaluru – 6, Bengaluru, Relating To Assessment Year 2011-12. 2. There Are 2 Issues That Arises For Consideration In This Appeal. The First Issue Is With Regard To The Eligibility Of The Claim Of The Assessee For Deduction Under Section 80Jjaa Of The Income Tax Act, 1961 (Act).

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Kannan Narayanan, JCIT(DR)(ITAT), Bengaluru

Section 10ASection 80A(4)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s. SLK Software Services Ltd., Vs. The Deputy Commissioner of 8th Floor, MFAR Manyata Embassy Income Tax, Business Park, Green Heart IV, Outer Circle – 12(3), Ring Road, Bengaluru. Bengaluru – 560 045. PAN: AAECS7548 E APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. Kannan Narayanan, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 05.08.2021 Date of Pronouncement : 09.08.2021 O R D E R Per N.V. Vasudevan, Vice…

M/S Slk Software Services Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-6(1)(1), Bangalore

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

ITA 2175/BANG/2018[2012-13]Status: DisposedITAT Bangalore06 Feb 2020AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Pavan Kumar Gadale, Jm Asst. Year : 2012-2013 M/S.Slk Software Services The Asst.Commissioner Of Private Limited Vs. Income-Tax, Circle 6(1)(1) Slk Green Park, Tower-A Bangalore. 7Th Floor, Amin Properties Llp Sez Survey No.19,20,21/1, Pujanhalli Village, Devanhalli Taluk Bangalore – 562 110. Pan :Aaecs7548E. (Appellant) (Respondent) Appellant By :Sri.Ankur Pai, Advocate Respondent By :Sri.Vilas S.Shinde, Cit-Dr Date Of Date Of Hearing :04.02.2020 Pronouncement : 06.02.2020 O R D E R Per B.R.Baskaran, Am :

For Appellant: Sri.Ankur Pai, AdvocateFor Respondent: Sri.Vilas S.Shinde, CIT-DR

Section 10ASection 10JSection 14ASection 3Section 80ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri B.R.Baskaran, AM & Shri Pavan Kumar Gadale, JM Asst. Year : 2012-2013 M/s.SLK Software Services The Asst.Commissioner of Private Limited Vs. Income-tax, Circle 6(1)(1) SLK Green Park, Tower-A Bangalore. 7th Floor, Amin Properties LLP SEZ Survey No.19,20,21/1, Pujanhalli Village, Devanhalli Taluk Bangalore – 562 110. PAN :AAECS7548E. (Appellant) (Respondent) Appellant by :Sri.Ankur Pai, Advocate Respondent by :Sri.Vilas S.Shinde, CIT-DR Date of Date of Hearing :04.02.2020 Pronouncement : 06.02.2020 O R D E R Per B.R.Baskaran, AM : T…