Networks (P.) Ltd. v. ACIT

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…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. Shindengen India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

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

Bench: Shri N.V. Vasudevan, Vice- & Ms. Padmavathy Sit(Tp)A No. 2514/Bang/2019 Assessment Year : 2015-16 M/S. Shindengen India Pvt. Ltd., Plot No. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner Of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. Pan: Aarcs8947E Appellant Respondent Assessee By : Smt. Shashi M Kapila, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 14-02-2023 Date Of Pronouncement : 28-02-2023 Order Per Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 2514/Bang/2019 Assessment Year : 2015-16 M/s. Shindengen India Pvt. Ltd., Plot no. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. PAN: AARCS8947E APPELLANT RESPONDENT Assessee by : Smt. Shashi M Kapila, Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 14-02-2023 Date of Pronouncement : 28-02-2023 ORDER PER PADMAVATHY S, ACCO…

M/S. Continental Automotive Components India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

Bench: Shri George George K. & Ms. Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

Eit Services India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal filed by assessee stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 258/Bang/2022 Assessment Year : 2017-18 M/S. Eit Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner Of Electronic City Phase Income Tax, Ii, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. Pan: Aaacd4078L Appellant Respondent Assessee By : Shri Padam Chand Khincha, Ca Revenue By : Shri Praveen Karanth, Cit-Dr Date Of Hearing : 01-11-2022 Date Of Pronouncement : 04-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 14/02/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “1. General Ground 1.1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National E-Assessment Centre, Delhi (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Learned Dispute Resolution Panel - 1, Bengaluru (Hereinafter Referred As "Drp" For Brevity) ("Ao", "Tpo" & "Drp"

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 258/Bang/2022 Assessment Year : 2017-18 M/s. EIT Services India Pvt. Ltd., The Deputy #39/40, Digital Park, Commissioner of Electronic City Phase Income Tax, II, Circle – 2(1)(1), Hosur Road, Vs. Bangalore. Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 01-11-2022 Date of Pronouncement : 04-01-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

M/S. Applied Materials India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…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. 2582/Bang/2019 Assessment Year : 2015-16 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Bangalore. Vs. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri A. Ramesh Kumar, Addl. Revenue by CIT (DR) Date of Hearing : 23-11-2022 Date of Pronouncement : 30-12-2022…

Arm Embedded Technologies Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru

In the result, appeal of the assessee stands partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 235/Bang/2021 Assessment Year : 2016-17 M/s. Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Center, The Deputy SEZ Citrine Block, Commissioner of 5th Floor, Marathahalli Income Tax, Outer Ring Road, Circle 1 (1)(1), Doddanekkundi Village, Vs. Bengaluru. Mahadevapura, Bengaluru – 560 048. PAN: AAECA1582E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 27-07-2022 Date…

Citrix R & D India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 220/Bang/2021 Assessment Year : 2016-17 M/S. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner Of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. Pan: Aabcn3639C Appellant Respondent Assessee By : Shri Sumit Khurana, Ca Revenue By : Shri M. Mathivanan, Cit-Dr Date Of Hearing : 04-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 30/03/2021 Passed By The National E-Assessment Centre, Delhi Relating To Assessment Year 2016-17 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another. 1. That The Order Passed By The Learned Ao To The Extent Prejudicial To The Appellant, Is Bad In Law & Liable To Be Quashed. Transfer Pricing - 2. That The National E-Assessment Centre, Delhi / Deputy Commissioner Of Income Tax, Circle 2(1)(1), Bangalore ("Assessing Officer" Or "Learned Ao") & The Dispute Resolution Panel - 1 ("Learned Panel" Or "Learned Drp")

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 220/Bang/2021 Assessment Year : 2016-17 M/s. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. PAN: AABCN3639C APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri M. Mathivanan, CIT-DR Date of Hearing : 04-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assesse…