NTT Data Global Delivery Services Ltd. v. ACIT (59 Taxmann.com 7)

Novell Software Development (India) Private Limited, Bangalore vs. ITO, Bangalore

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

ITA 319/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

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

…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. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

ITO Ward - 5(1)(1), Bangalore vs. M/S Novell Software Development (India) Pvt. Ltd., Bangalore

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

ITA 280/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

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

…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. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

Marathon Electric India Pvt. Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 6100/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Nov 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Marathon Electric India Pvt. Vs Acit Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (Respondent) Aaacg5525H (Appellant)

Section 10BSection 144Section 254Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Marathon Electric India Pvt. Vs ACIT Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (RESPONDENT) AAACG5525H (APPELLANT) Appellant by Sh. Rohit Tiwari, Adv Respondent by Sh. Surendar Pal, CIT DR Date of Hearing 01.09.2020 Date of Pronouncement 27.11.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 19.10.2012 passed under Section 254/143(3) read with Section 144 C of the Inc…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” , BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM IT(TP)A No.505/Bang/2016 : Asst.Year 2011-2012 The Dy.Commissioner of M/s CGI Information Systems & Management Consultation Pvt. Income-tax, Circle 2(1)(1) Vs. Ltd. (Formerly M/s.Logica Pvt. Bangalore. Ltd.) No.95/1 & 95/2, Electronic City, Tower-2, Phase-1, Bangalore-560 100. PAN : AAACL3330M (Appellant) (Respondent) IT(TP)A No.626/Bang/2016 : Asst.Year 2011-2012 M/s CGI Information Systems & The Dy.Commissioner of Management Consultation Pvt. Ltd. Vs. Income-tax, Circle 2(1)(1) (Formerly…

Agilent Technologies (International) Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 1084/DEL/2016[2007-08]Status: DisposedITAT Delhi18 Nov 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Kamal Sawhney, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR

Section 133Section 133(6)Section 143Section 144CSection 144C(10)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1084/Del./2016 (Assessment Year : 2007-08) M/s. Agilent Technologies (International) vs. ACIT, Circle 1 (1), Private Limited, Gurgaon. Plot No.CP-11, Sector 8, IMT Manesar, Gurgaon – 122 051 (Haryana). (PAN : AADCA4115C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Kamal Sawhney, Advocate Shri Anshul Sharma, CA REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 30.09.2019 Date of Order : 18.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER This i…

M/S. Mentor Graphics (India) Private Limited, Noida vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 2587/DEL/2014[2007-08]Status: DisposedITAT Delhi27 Sept 2017AY 2007-08

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaay: 2007-08 Mentor Graphics (India) Private Limited, Vs Dcit, Building-A, Circle-6(1), Logix Techno Park, New Delhi. Plot #5, Sector-127, Noida-201301 (Pan: Aabcm5494Q) (Appellant) (Respondent) Appellant By : Shri Himanshu Sinha, Adv. Ms Vrinda Tulsian, Adv. Respondent By : Shri Amrendra Kumar, Cit Dr Order

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Amrendra Kumar, CIT DR

Section 144CSection 147Section 3Section 92C

…ITA No. 2587/Del/2014 AY: 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’ NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2007-08 Mentor Graphics (India) Private Limited, vs DCIT, Building-A, Circle-6(1), Logix Techno Park, New Delhi. Plot #5, Sector-127, Noida-201301 (PAN: AABCM5494Q) (Appellant) (Respondent) Appellant by : Shri Himanshu Sinha, Adv. Ms Vrinda Tulsian, Adv. Respondent by : Shri Amrendra Kumar, CIT DR ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER This appeal has been preferred by the assessee against the assessment order p…

NTT Data Global Delivery Services Ltd. v. ACIT