Mercedes- Benz Research and Development India Private Limited v. ACIT

90 Taxmann.com 300Income Tax Appellate Tribunal2018#16217 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Judgments citing Mercedes- Benz Research and Development India Private Limited v. ACIT

ITO, Bangalore vs. M/S Evolving Systems Networks India Pvt. Ltd., Bangalore

In the result appeal filed by assessee stands allowed and revenue’s appeal stands partly allowed as indicated above

ITA 419/BANG/2016[2011-12]Status: DisposedITAT Bangalore20 Apr 2020AY 2011-12

Bench: Smt. Beena Pillai & Shri. O.P. Meena

For Appellant: Mr. Muzaffar Hussain CIT – DRFor Respondent: Shri. Padamchand Khincha, CA

Section 10ASection 143Section 144C(13)

…erits, Ld.CIT DR regarding functional similarities/ dissimilarities of these companies with assessee, relied upon decision of coordinate bench of this Tribunal in case of Mercedes- Benz Research and Development India Private Limited vs ACIT reported in (2018) 90 Taxmann.com 300, and submitted that, these comparables were sent back to Ld.TPO for re-examination. She thus submitted that, view taken by coordinate bench of this Tribunal in Mercedes-Benz Research and Development India Pvt Ltd. vs ACIT (supra) may be followed. 16 We have perused view of coordinate bench of this tribunal in case of Mercedes-Benz Research…

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

…ia Pvt.Ltd vs DCIT reported in (2013) 30 Taxmann.com 350. CO No.146/B/2016 A.Y:2011-12 6.3. Ld.CIT DR relied upon decision of co-ordinate Bench of this Tribunal in case of Mercedes-Benz research and development India private limited vs ACIT reported in (2018) 90 Taxmann.com 300 and submitted that these comparables were sent back to Ld.TPO for re- examination. She thus submitted that, the view taken by coordinate bench of this Tribunal in Mercedes-Benz research and development India private limited vs ACIT (supra) may be followed. 6.4. On the contrary Ld.AR placed reliance upon decision of coordinate bench of this…

Asst.C.I.T., Bangalore vs. M/S Herbalife International India Pvt. Ltd., Bangalore

In the result appeal filed by revenue stands dismissed

ITA 579/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Aug 2019AY 2011-12

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member Sl.

For Respondent: Miss. Neera Malhotra, CIT

Section 143Section 144C

…erits, Ld.CIT DR regarding functional similarities/ dissimilarities of these companies with assessee, relied upon decision of coordinate bench of this Tribunal in case of Mercedes- Benz Research and Development India Private Limited vs ACIT reported in (2018) 90 Taxmann.com 300, and submitted that, these comparables were sent back to Ld.TPO for re-examination. She thus submitted that, view taken by coordinate bench of this Tribunal in Mercedes-Benz Research and Development India Pvt Ltd. vs ACIT (supra) may be followed. 10. We have perused view of coordinate bench of this tribunal in case of Mercedes-Benz Researc…

DCIT, Bangalore vs. M/S Cisco Development (I) Pvt. Ltd., Bangalore

In the result, cross objection filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purpose

ITA 308/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT-DR

Section 143(3)

…IT(TP)A.308/Bang/2016 & CO.09/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER 1. I.T(TP).A No.308/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner of Income-tax, Circle – 2(1)(1), Bengaluru .. Appellant v. M/s. Cisco Development (India) P. Ltd, SEZ Unit, Cessna Business Park, Sarjapur Marathahalli, Outer Ring Road, Bengaluru 560 101 .. Respondent PAN : AADCC1360P 2. Cross Objection No.09/Bang/2017 (In I.T.(TP)A.No.308/Bang/2016) (Assessment Year : 2011-12) (By the Assessee) As…

DCIT, Bangalore vs. M/S Webex Communications India Pvt. Ltd., Bangalore

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

ITA 782/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Apr 2019AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT-DR

Section 143(3)Section 154

…IT(TP)A.782/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.782/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income tax, Circle -7(1)(2), Bengaluru .. Appellant v. M/s. Webex Communications India P. Ltd, No.2, North Park Road, Kumara Park East, Bengaluru 560001 .. Respondent PAN : AABCC0256A Assessee by : Shri. Rajan Vora, CA Revenue by : Smt. Neera Malhotra, CIT-DR Heard on : 27.03.2019 Pronounced on : 05.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMB…

DCIT, Bangalore vs. M/S Sami Labs Ltd., Bangalore

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

ITA 966/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Mar 2019AY 2010-11

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T(Tp).A No.966/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner Of Income-Tax, Circle – 6(1)(1), Bengaluru .. Appellant V. Sami Labs Ltd, No.19/1 & 19/2, 1St Main, 2Nd Phase, Peenya Industrial Area, Bengaluru 560058 Pan : Aadcs2549E .. Respondent Assessee By : Shri. Cherian K Baby, Ca Revenue By : Smt. Neera Malhothra, Jcit Heard On : 18.03.2019 Pronounced On : 22.03.2019 O R D E R Per Laliet Kumar: This Is An Appeal Filed By The Revenue Against The Order Of The Dcit, Circle -6(1)(1), Bengaluru, Dt.07.01.2015, Passed U/S.143(3) R.W.S.144C Of The Act, In Pursuance To The Directions Of The Drp, For The Assessment Year 2010-11. 02. The Revenue Has Raised The Following Effective Ground :

For Appellant: Shri. Cherian K Baby, CAFor Respondent: Smt. Neera Malhothra, JCIT

Section 143(3)

…IT(TP)A.966/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.966/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income-tax, Circle – 6(1)(1), Bengaluru .. Appellant v. Sami labs Ltd, No.19/1 & 19/2, 1st Main, 2nd Phase, Peenya Industrial Area, Bengaluru 560058 PAN : AADCS2549E .. Respondent Assessee by : Shri. Cherian K Baby, CA Revenue by : Smt. Neera Malhothra, JCIT Heard on : 18.03.2019 Pronounced on : 22.03.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : T…