Mobily Infotech India (P) Ltd. v. DCIT

97 Taxmann.com 2Reported decision2018#5864 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250 Section 250 of the Income Tax Act Section 40(a)(i)Section 40(a)(i) of the Income Tax Act Section 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Judgments citing Mobily Infotech India (P) Ltd. v. DCIT

ACIT, CIRCLE-1(1)(1), BANGALORE vs. AMAZON DEVELOPEMENT CENTRE(INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, CIRCLE-1(1)(1), , BANGALORE vs. AMAZON DEVELOPEMENT CENTRE (INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

EMC SOFTWARE AND SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 2, BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes as per the terms mentioned above

ITA 191/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Mar 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (D.R)

Section 133(6)Section 143(3)Section 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.191/Bang/2021 Assessment Year : 2016-17 M/s EMC Software and Services India Pvt. The Asst. Commissioner of Ltd., Income-tax, Bagmane Developers Pvt. Ltd., Special Range-2, SEZ – Marathahalli Ring Road, Bangalore. Vs. Doddanekundi Village Road, Bangalore-560 037. PAN: AABCT 0199 B APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT (D.R) Date of Hearing : 03.01.2023 Date of Pronouncement…

M/S.KRONOS SYSTEMS INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result this ground raised by assessee stands partly allowed

ITA 2301/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T Suryanarayana AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 92C(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.2301/Bang/2016 Assessment Year : 2012-13 Kronos Systems India Pvt. Ltd., The Asst. Commissioner of Tridib, Level 02, Unit 01, Income-tax, Bagmane Tech Park, Circle-4(1)(1), C.V Ramannagar, V Bengaluru. Bangalore-560093. s. PAN – AADCK 1052 G APPELLANT RESPONDENT Assessee by : Shri T Suryanarayana Advocate, Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 19-08-2021 Date of Pronouncement : 29-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

M/S.MARLABS SOFTWARE PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 2029/BANG/2016[2012-13]Status: DisposedITAT Bangalore17 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 142(1)Section 143(1)Section 143(2)Section 92C

…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.2029/Bang/2016 Assessment Year : 2013-14 Marlabs Innovations Pvt. The Dy. Commissioner of Ltd., Income-tax, (Successor of Marlabs Circle-4(2)(2), Software Pvt. Ltd.,) Vs. Bengaluru. No.2, 1st Floor, SR Complex, Tavarekere Main Road, SG Palya, Bengaluru-560 029. PAN – AACCM 6627 Q APPELLANT RESPONDENT Assessee by : Shri Bharath L, C.A Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 22-07-2021 Date of Pronouncement : 17-09-2021 ORDER PER BEENA…

M/S. OCWEN FINANCIAL SOLUTIONS PRIVATE LIMITED,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-5, BENGALURU

In the result, appeal filed by the assessee for assessment year

ITA 2292/BANG/2019[2010-11]Status: DisposedITAT Bangalore12 Jul 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &

Section 10ASection 143(3)

…ITA No.153/Bang/2017 & ITA 2292/Bang/2019 Ocwen Financial Solutions Pvt. Ltd., Bengaluru 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 : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 to 64/4 ACIT Circle- Block No.12, 5th Floor of B Wing & 6th Floor of 5(1)(2) Vs. A Wing, Bellandur village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 PAN NO : AAACO3764E APPELLANT RESPONDENT Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. JCIT Spl.Range-5 Vs. Bangalore…

OCWEN FINANCIAL SOLUTIONS PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, appeal filed by the assessee for assessment year

ITA 153/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Jul 2021AY 2012-13

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &

Section 10ASection 143(3)

QUALITY ENGINEERING AND SOFTWARE TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 189/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.189/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 133(6)Section 143(3)Section 144CSection 92C

…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.189/Bang/2017 Assessment Year : 2012-13 M/s Quest Global Engineering Asst. Commissioner of Services Pvt.Ltd., Income-Tax, (Quality Engineering and Circle -5(1)(1), Software Technologies Pvt.Ltd., Vs. Bangalore. merged with Quest Global Engineering Services Pvt.Ltd., and now known as latter) PRIMROSE-7B,2nd Floor Embassy Tech village, Sarjapura-Marathahlli Ring Road,Devarabeesanahalli,Varthur Hobli, Bangalore-560095. PAN – AAACQ0369B APPELLANT RESPONDENT Asse…

M/S MAVENIR SYSTEMS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

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

ITA 412/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Mar 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.412/Bang/2016 Assessment Year : 2011-12

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

Section 234Section 92C

…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.412/Bang/2016 Assessment Year : 2011-12 M/s Mavenir Systems Pvt. The Income-Tax Officer, Ltd., Ward-4(1)(3), “Beech” E1, 2nd Floor, Bengaluru. Manyata Embassy Business Vs. Park, Outer Ring Road, (Hebbal – K.R Puram Section), Bengaluru-560 045. PAN – AAECM 9663 N APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 04-02-2021 Date of Pronouncement : 25-03-2021 ORDER PER BEENA PILLA…

REPLICON SYSTEMS INDIA PRIVATE LIMITED ,BANGALORE vs. ASISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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

ITA 31/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Mar 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.31/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 143Section 144CSection 92C

…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.31/Bang/2017 Assessment Year : 2012-13 Replicon Software (India) The Asst. Commissioner of Pvt. Ltd., Income-Tax, Mantri Commercio, Tower B, Circle-5(1)(1), 5th Floor, Devarabisanahalli Vs. Bengaluru. Village, Varthur Hobli, Bengaluru-560 103. PAN – AADCR 3338 N APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 03-02-2021 Date of Pronouncement : 12-03-2021 ORDER PER BEENA PILLAI,…

CONVRGYS STEREAM P. LTD,THANE vs. ASST CIT 8(2)(2), THANE

In the result, the appeal of the assessee is allowed

ITA 1352/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Dec 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Convergys Stream Acit Cit 8(2)(2), Pvt. Ltd. (Now Known As Erstwhile Dcit 8(2)(2), Convergys Services India Vs. R.No.27, B Wing, Pvt. Ltd.), Ashar It Park, Pan: Aaecs8569F Wagle Estate, Thane (Appellant) (Respondent) Present For: Assessee By : Shri Dhanesh Bafna, A.R. Shri Nishant Shah, A.R. Revenue By : Shri Sunil Deshpande, D.R. Date Of Hearing : 07.12.2020 Date Of Pronouncement : 28.12.2020 O R D E R

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Sunil Deshpande, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Convergys Stream ACIT CIT 8(2)(2), Pvt. Ltd. (Now known as Erstwhile DCIT 8(2)(2), Convergys Services India Vs. R.No.27, B Wing, Pvt. Ltd.), Ashar IT Park, PAN: AAECS8569F Wagle Estate, Thane (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R. Shri Nishant Shah, A.R. Revenue by : Shri Sunil Deshpande, D.R. Date of Hearing : 07.12.2020 Date of Pronouncement : 28.12.2020 O R D E R Per Rajesh Kumar, Accountant Membe…

M/S. DIGITAL JUICE ANIMATIONS PVT. LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal filed by the assessee is treated as partly allowed

ITA 215/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Feb 2020AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Sri.Suresh Muthukrishnan, CAFor Respondent: Sri.Vilas S.Shinde, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri B.R.Baskaran, AM & Shri Pavan Kumar Gadale, JM IT(TP)A No.215/Bang/2017 Asst. Year : 2012-2013 M/s.Digital Juice Animations The Asst.Commissioner of Private Limited, 18, Saleh Vs. Income-tax, Circle 2(1)(2) Centre, Unit No.201, 2nd Bangalore. Floor, Cunningham Road Bangalore – 560 052. PAN :AABCD9298H. (Appellant) (Respondent) Appellant by :Sri.Suresh Muthukrishnan, CA Respondent by :Sri.Vilas S.Shinde, CIT-DR Date of Pronouncement : 17.02.2020 Date of Hearing :06.02.2020 O R D E R Per B.R.Baskaran, AM : This appeal filed b…

M/S AMETEK INSTRUMENTS INDIA PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-1(1)(1), BANGALORE

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

ITA 2497/BANG/2017[2013-14]Status: DisposedITAT Bangalore17 Feb 2020AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Ms. G Vaidehi, C.AFor Respondent: Shri G Gurusamy, CIT

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2497/Bang/2017 Assessment year : 2013-14 M/s Ametek Instruments India Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax, Divyasree NR Enclave, Block – A, Circle-1(1)(1), 4th Floor, Plot No.1, Bengaluru. EPIP Industrial Area, Whitefield, Bengaluru-560 066. PAN – AAHCA 2869 B APPELLANT RESPONDENT Appellant by : Ms. G Vaidehi, C.A Respondent by : Shri G Gurusamy, CIT Date of hearing : 20.11.2019 Date of Pronouncement : 17.02.2020 O R D E R Per B.R Bas…

MMODAL GLOBAL SERIVECES P.LTD,NAVI MUMBAI vs. ASST CIT 15(2)(2), MUMBAI

In the result, Ground Nos

ITA 970/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhm Modal Global Services Acit Circle-15(2)(2) Private Ltd. (Formerly Known As 480, Aayakar Bhavan, Cbay System (India) Pvt. Ltd.), M.K. Road, 3Rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa Ttc Industrial Area Midc, Thane Belapur Road, Airoli, Navi Mumbai-400708. Pan: Aaacc9165F Appellant Respondent Appellant By : Ms. Karishma R. Phatarphekar With Shri Harsh Shah & Shri Punit Bothra (Ar) Respondent By : Shri Nitin Shivraj K. Patil (Jt. Cit) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri PunitFor Respondent: Shri Nitin Shivraj K. Patil (Jt. CIT)

Section 143(3)Section 234Section 254(1)Section 271(1)(c)

…mann.com 285]. It has further been submitted that there was on extraordinary event in this entity since it acquired an Australian based Company namely M/s Portland Group Pty. Ltd. as noted by Bangalore Tribunal in Mobily Infotech India Pvt. Ltd. Vs DCIT [2018 97 Taxmann.com 2]. Applying the ratio of decision of Hon'ble Bombay High Court in CIT V/s Pentair Water India (P.) Ltd. [supra], in similar manner, we direct for exclusion of this entity. This is further fortified by the decision of Delhi Tribunal in Baxter India Pvt. Ltd. V/s ACIT [supra], for same AY, wherein the co-ordinate bench directed for exclusion o…

M/S VWR LAB PRODUCTS PT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 779/BANG/2017[2012-13]Status: DisposedITAT Bangalore20 Sept 2019AY 2012-13

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member It(Tp)A No.779(Bang)/2017 (Assessment Year : 2012-13) M/S Vwr Lab Products Pvt.Ltd., No.139, Bda Industrial Suburb, 6Th Main, Tumkur Road, Peenya Post, Bangalore -560 058 Pan No.Aaccv3080E Appellant Vs The Asst. Commissioner Of Income Tax, Circle-7(1)(2), Bangalore Respondent Appellant By : Sri P.K.Prasad & Sri.Uma Shankar Gautam, Advocates Revenue By : Miss. Neera Malhotra, Cit

For Appellant: Sri P.K.Prasad, &For Respondent: Miss. Neera Malhotra, CIT

Section 143Section 92C

…IT(TP)A No.779(B)/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.779(Bang)/2017 (Assessment Year : 2012-13) M/s VWR Lab Products Pvt.Ltd., No.139, BDA Industrial Suburb, 6th Main, Tumkur Road, Peenya Post, Bangalore -560 058 PAN No.AACCV3080E Appellant Vs The Asst. Commissioner of Income Tax, Circle-7(1)(2), Bangalore Respondent Appellant by : Sri P.K.Prasad, & Sri.Uma Shankar Gautam, Advocates Revenue by : Miss. Neera Malhotra, CIT Date of hearing : 24-07-2019 Date of pronounc…

M/S KENNAMETAL SHARED SERVICES PRIVATE LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 185/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(Tp)A No.185/Bang/2017 Assessment Years : 2012-13 M/S. Kennametal Shared Vs. Assistant Commissioner Of Services Private Limited, Income-Tax, Unit 3, 4, 5 & 6, 5Th Floor, Circle -4(1)(1), Navigator, Itpl, Whitefield, Bangalore. Bangalore – 560 066. Pan : Aacck 5469 L Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit Date Of Hearing : 08.07.2019 Date Of Pronouncement : 14.08.2019 O R D E R

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT

Section 143(3)Section 144C(5)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.185/Bang/2017 Assessment years : 2012-13 M/s. Kennametal Shared Vs. Assistant Commissioner of Services Private Limited, Income-tax, Unit 3, 4, 5 and 6, 5th Floor, Circle -4(1)(1), Navigator, ITPL, Whitefield, Bangalore. Bangalore – 560 066. PAN : AACCK 5469 L APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT Date of hearing : 08.07.2019 Date of Pronouncement : 14.08.2019 O R D E R Per Jason P Boaz, Acc…

FNF BUSINESS PROCESS OUTSOURCING SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, both the appeals by the Assessee are partly allowed

ITA 459/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT(DR-I)ITAT, Bengaluru

Section 143(3)Section 144CSection 92(1)Section 92ASection 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A Nos.195/Bang/2016 & 459/Bang/2017 Assessment years : 2011-12 & 2012-13 FNF India Private Limited Vs. The Assistant Commissioner of (formerly FNF Business Process Income Tax, Outsourcing Services Pvt. Ltd.), Circle 3(1)(1), Survey No.46(P) & 47(P), Bangalore. Electronic City, Phase II, Hosur Road, Bangalore – 560 100. PAN: AAECP 1100P APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri C.H. Sundar Rao, CIT(DR-I)ITAT, Bengaluru…

FNF BUSINESS PROCESS OUTSOURCING SERVICES INDIA PVT. LTD.,,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, both the appeals by the Assessee are partly allowed

ITA 195/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT(DR-I)ITAT, Bengaluru

Section 143(3)Section 144CSection 92(1)Section 92ASection 92B(1)Section 92C

M/S REPUCOM MEDIA ANALYSIS INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 196/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Jun 2019AY 2012-13

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Sharath Rao, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.196/Bang/2017 Assessment year : 2012-13 M/s Nielsen Sports India Pvt. Ltd., Vs. The Asst. Commissioner of Income- (Formerly known as Repucom Media tax, Analysis India Pvt. Ltd., Circle-5(1)(1), 1st Floor, Crescent 4, Prestige Bengaluru. Shantiniketan, Whitefiled, Bengaluru-560 048. PAN – AAECR 0400 L APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, C.A Respondent by : Shri Pradeep Kumar, CIT Date of hearing : 26.06.2019 Date of Pronouncement : 28…

INTERNATIONAL SPECIALITY PRODUCTS (INDIA) P LTD,NAVI MUMBAI vs. ASST CIT 15(2)(1), MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 1279/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jun 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…1 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.(TP)A. No.1279/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) M/s. International Specialty Products ACIT-15(2)(1) (India) Pvt. Ltd. Mumbai. बनाम नाम/ No.601, 606-608 नाम नाम Platinum Techno Park Vs. Plot No.17-18, Sector-30A Mumbai-400 705. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCI-8200-Q (अपीलाथ"/Appellant) (ू"यथ" / Respondent) : : S/Shri PVSS Prasad / Jitendra अपीलाथ"…