Orange Business Services India Solutions (P.) Ltd. v. Dy. CIT

91 Taxmann.com 286High Court2018#4637 most cited

What is Orange Business Services India Solutions (P.) Ltd. v. Dy. CIT authority for?

A company is considered a comparable in transfer pricing analysis unless it is shown to be functionally incomparable.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Orange Business Services India Solutions · Wipro Technology Services Ltd. · comparable · functionally incomparable · transfer pricing · section 92 · multiple year data

Sections most often in play

Section 10DSection 143(3)Section 144BSection 144C(13)Section 92BSection 92C(1)Section 92D

Issues it is cited on

section 92b(1)interest on outstanding receivablescaptive service providerworking capital adjustmentsection 92asafe harbour rulessection 92c(1)section 92brelated party transactionmultiple year datafunctional analysistransactional net margin method

Judgments citing Orange Business Services India Solutions (P.) Ltd. v. Dy. CIT

VARIAN MEDICAL SYSTEMS INTERNATIONAL (INDIA) PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER /DY. COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1), MUMBAI

In the result the appeal filed by the assessee in ITA No

ITA 5086/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 144BSection 144CSection 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 5060/Mum/2024 Assessment Year: 2020-21 & I.T.A. No. 5086/Mum/2024 Assessment Year: 2020-21 Varian Medical Systems Vs. Assistant International (India) Commissioner/ Dy. Private Limited Commissioner of Unit No 9A, 9th Floor, Income Tax Circle North Tower, Godrej One, (3)(3)(1) Pirojshanagar, Eastern Aayakar Bhawan, Express Highway, Vikhroli Maharshi Karve East, Road, New Marine Mumbai- 400079 Lines, Churchgate, PAN: AADCV0767H Mumbai-400020 (Appellant) (Res…

VARIAN MEDICAL SYSTEMS INTERNATIONAL (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT, DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result the appeal filed by the assessee in ITA No

ITA 5060/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 144BSection 144CSection 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 5060/Mum/2024 Assessment Year: 2020-21 & I.T.A. No. 5086/Mum/2024 Assessment Year: 2020-21 Varian Medical Systems Vs. Assistant International (India) Commissioner/ Dy. Private Limited Commissioner of Unit No 9A, 9th Floor, Income Tax Circle North Tower, Godrej One, (3)(3)(1) Pirojshanagar, Eastern Aayakar Bhawan, Express Highway, Vikhroli Maharshi Karve East, Road, New Marine Mumbai- 400079 Lines, Churchgate, PAN: AADCV0767H Mumbai-400020 (Appellant) (Res…

DCIT, NEW DELHI vs. M/S RAMPGREEN SOLUTIONS PVT. LTD.,(ERSTWHILE VCOSTOMER SERVICES INDIA PVT. LTD), NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1618/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

M/S. RAMPGREEN SOLUTIONS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1404/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

FINASTRA SOFTWARE SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 268/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.It(Tp)A No. 268/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri T. Suryanarayana, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(TP)A No. 268/Bang/2021 (Assessment Year: 2016-17) M/s. Finastra Software Solutions vs DCIT, Circle 3(1)(1) (India) Pvt. Ltd. 2nd Floor, BMTC Building 4th to 6th Floor, Virgo Building 80 Feet Road, Koramangala Bengaluru 560095 Bagmane Constellatin Business Park, Other Ring Road, Dodanekundi, Bangalore 560037 PAN – AAACK9067G (Assessee) (Respondent) Assessee by: Shri T. Suryanarayana, Adv Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 21/11/2…

M/S. TIVO TECH PRIVATE LIMITED (FORMERLY KNOWN AS VEVEO (INDIA) PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 237/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 Oct 2022AY 2016-17

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.237/Bang/2021 Assessment year : 2016-17 M/s. TiVo Tech Private Limited Vs. The Deputy Commissioner [formerly Veveo (India) Private Ltd.), of Income Tax, 10th Floor, Primrose 7B, Circle 7(1)(1), Embassy Tech Village, Bangalore. Outer Ring Road, Devarabisanahalli Village, Bangalore – 560 103. PAN: AABCV 9504G ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing…

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 703/BANG/2021[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R
Section 143(3)Section 254Section 92C

…IT(TP)A Nos.344 & 703/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore 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.344/Bang/2021 Assessment Year: 2006-07 M/s. Wipro GE Healthcare Private Ltd. No.4, Kadugodi Industrial Area Whitefield, Bangalore 560 067 Deputy Commissioner of (Presently at Prestige Shanthiniketan, Vs. Income-tax 6th Floor, Crescent 4, ITPI, Whitefield, Circle 7(1)(1) Bangalore 560 048) Bangalore PAN NO : AAACW1685J APPELLANT RESPONDENT Assessment Year: 2012-13 M/s. Wipro…

WIPRO GE HEALTHCARE PRIVATE LIMITED (EARLIER KNOWN AS GE MEDICAL SYSTEMS INDIA PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 344/BANG/2021[2006-07]Status: DisposedITAT Bangalore07 Oct 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R
Section 143(3)Section 254Section 92C

…IT(TP)A Nos.344 & 703/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore 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.344/Bang/2021 Assessment Year: 2006-07 M/s. Wipro GE Healthcare Private Ltd. No.4, Kadugodi Industrial Area Whitefield, Bangalore 560 067 Deputy Commissioner of (Presently at Prestige Shanthiniketan, Vs. Income-tax 6th Floor, Crescent 4, ITPI, Whitefield, Circle 7(1)(1) Bangalore 560 048) Bangalore PAN NO : AAACW1685J APPELLANT RESPONDENT Assessment Year: 2012-13 M/s. Wipro…

NTT DATA FA INSURANCE SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 261/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.261/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 92C

…IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.261/Bang/2021 Assessment Year: 2016-17 NTT Data FA Insurance Systems (India) Pvt. Ltd. Ground Floor, Block-2, Plot Deputy Commissioner of No.123, EPIP Phase-II, Income-tax Whitefield Industrial Area Circle-3(1)(1) Vs. Hoodi Village, K.R. Puram Bengaluru Hobli, Bengaluru Karnataka 560 066 PAN NO : AAACF9123A APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr.…

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,2016-17 vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R
Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…

M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BENGALURU

In the result, the appeal is partly allowed

ITA 2243/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Sept 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(2)Section 143(3)Section 14ASection 80GSection 92C

…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.2243/Bang/2019 Assessment year : 2015-16 Harman Connected Services Vs. The Assistant Commissioner Corporation India Pvt. Ltd., of Income Tax, No.3 & 3/A, EOIZ Industrial Circle 3(1)(2), Area, Survey No.85 & 86, Bengaluru. Sadarmangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AABCG 5658E APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2022…

M/S INFINEON TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

ITA 3355/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3355/Bang/2018 Assessment Year : 2014-15 M/S. Infineon Technologies India Pvt. The Deputy Ltd., Commissioner Of 9Th Floor, Prestige Income Tax, Thirulakshmi, Circle – 3(1)(1), No. 11, Mg Road, Vs. Bangalore. Bangalore. Pan: Aabcs6967N Appellant Respondent : Shri K.R. Vasudevan, Assessee By Advocate : Shri Sumer Singh Meena, Revenue By Cit Dr Date Of Hearing : 12-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Assessment Order Dated 26/10/2018 By The Ld.Dcit, Circle – 3(1)(1), Bangalore On Following Grounds Of Appeal: “A. Transfer Pricing The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. The Learned Assessing Officer ('Learned Ao'), Learned Transfer Pricing Officer ('Learned Tpo') & The Honourable Dispute Resolution Panel ('Hon'Ble Drp') Grossly Erred In Adjusting The Transfer Price By Inr 9,56,93,721/- With Respect To The International

For Respondent: Shri K.R. Vasudevan
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. 3355/Bang/2018 Assessment Year : 2014-15 M/s. Infineon Technologies India Pvt. The Deputy Ltd., Commissioner of 9th Floor, Prestige Income Tax, Thirulakshmi, Circle – 3(1)(1), No. 11, MG Road, Vs. Bangalore. Bangalore. PAN: AABCS6967N APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Shri Sumer Singh Meena, Revenue by CIT DR Date of Hearing : 12-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal…

CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 321/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IT(TP)A No.321/Bang/2022 Cisco Systems Capital (India) Private Ltd., Bangalore 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.321/Bang/2022 Assessment Year: 2017-18 Cisco Systems Capital (India) Private Limited Brigade South Parade No.10, M.G. Road Vs. JCIT Circle-2(1)(1) Bangalore 560 001 Bangalore PAN NO : AACCC4552A APPELLANT RESPONDENT Appellant by : Shri Rajan Vora, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 21.07.2022 Date of Pronouncement : 21.07.2022 O R D E R PER…

M/S. OUTSOURCEPARTNERS INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(2), BANGALORE

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

ITA 35/BANG/2020[2015-16]Status: DisposedITAT Bangalore24 Jun 2022AY 2015-16

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.35/Bang/2020 Assessment year : 2015-16 Outsourcepartners International Pvt. Ltd., Vs. The Assistant Commissioner Tower 2D, Embassy Tech Village, of Income Tax, Devarabeesanahalli Outer Ring Road, Circle 5(1)(2), Bangalore – 560 037. Bangalore. PAN : AAACO 5734C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 24.06.2022 O R…

M/S APPLIED MATERIALS INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(1), BANGALORE

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

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.3403/Bang/2018 Assessment year : 2014-15 Applied Materials India Pvt. Ltd., Vs. The Income Tax Officer, Unit 5, 3rd Floor, Explorer Building, Ward 1(1)(1), International Tech Park, Bangalore. Whitefield Road, Bangalore – 560 066. PAN: AAECA 2635C ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore. Date of hearing : 30.05.2022 Date of Pronouncement : 08.06.2022 O R D E R Pe…

M/S. MAXIM INTEGRATED PRODUCTS INDIA SALES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(1), BENGALURU

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

ITA 208/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 May 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.208/Bang/2022 Assessment year : 2017-18 Maxim Integrated Products Vs. The Deputy Commissioner India Sales Pvt. Ltd., of Income Tax, 4th Floor, Tower B Commercio, Circle 4(1)(1), Mantri Survey No. 51/2/3/4, Bangalore. Devarabisanahalli, Survey No.39, Kariyammana Agrahar, Varthura Hobli, Bangalore – 560 103. PAN: AAGCM 9439g APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru…

M/S TALISMA CORPORATION PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

ITA 2499/BANG/2017[2013-14]Status: HeardITAT Bangalore21 Mar 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2499/Bang/2017 Assessment Year : 2013-14 M/S. Talisma Corporation Pvt. Ltd., 3Rd Floor, Olympia The Deputy Building, Commissioner Of Bagmane Tech Park, Income Tax, C V Raman Nagar, Circle 7 (1)(1), Byrasandra Post, Bangalore. Vs. Bangalore – 560 093. Pan: Aabct1052F Appellant Respondent Assessee By : Shri T. Suryanarayan, Advocate Revenue By : Dr. Manjunath Karkihalli, Cit-Dr Date Of Hearing : 21-03-2022 Date Of Pronouncement : 21-03-2022 Order Per Beena Pillaipresent Appeal Filed By Assessee Against The Final Assessment Order Dated 26.09.2017 For A.Y. 2013-14 By Ld.Dcit, Circle – 7(1)(1), Bangalore On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law. Talisma Corporation Private Limited (Hereinafter Referred To As "Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer [Hereinafter Referred To As The Learned A01 Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act. 1961 (The Act") On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law: 1. The Learned Ao/ Transfer Pricing Officer (.Tpo') Erred. In Law & In Facts. In Making An Addition Of Inr 1,44.13,409

For Appellant: Shri T. Suryanarayan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT-DR
Section 133(6)Section 143(3)Section 144C(13)Section 271(1)(c)

…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. 2499/Bang/2017 Assessment Year : 2013-14 M/s. Talisma Corporation Pvt. Ltd., 3rd Floor, Olympia The Deputy Building, Commissioner of Bagmane Tech Park, Income Tax, C V Raman Nagar, Circle 7 (1)(1), Byrasandra Post, Bangalore. Vs. Bangalore – 560 093. PAN: AABCT1052F APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayan, Advocate Revenue by : Dr. Manjunath Karkihalli, CIT-DR Date of Hearing : 21-03-2022 Date of Pronouncement : 21-03-2022 ORDER PER BEENA PIL…

GOODRICH AEROSPACE SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 566/BANG/2021[2017-18]Status: DisposedITAT Bangalore16 Mar 2022AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 566/Bang/2021 Assessment Year : 2017-18 M/S. Goodrich Aerospace Services Pvt. Ltd., 14/1 & 15/1, The Deputy Maruthi Industrial Commissioner Of Estate, Income Tax, Phase 2, Hoody Village, Circle – 3 (1)(1), Whitefield Road, Vs. Bangalore. Kr Puram, Bangalore – 560 048. Pan: Aaacb8857H Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Dr. Manjunath Karkihalli, Cit Revenue By Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 16-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Final Assessment Order Dated 30.08.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2017-18 On Following Grounds Of Appeal: “The Grounds Hereinafter Taken By The Appellant Are Without Prejudice To One Another. I. Transfer Pricing 1. The Learned Assessing Officer ("Ao"), Learned Transfer Pricing Officer ("Learned Tpo") & The Honourable Dispute

For Appellant: Shri K.R. Vasudevan, Advocate
Section 40Section 92BSection 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. 566/Bang/2021 Assessment Year : 2017-18 M/s. Goodrich Aerospace Services Pvt. Ltd., 14/1 and 15/1, The Deputy Maruthi Industrial Commissioner of Estate, Income Tax, Phase 2, Hoody Village, Circle – 3 (1)(1), Whitefield Road, Vs. Bangalore. KR Puram, Bangalore – 560 048. PAN: AAACB8857H APPELLANT RESPONDENT Assessee by : Shri K.R. Vasudevan, Advocate : Dr. Manjunath Karkihalli, CIT Revenue by DR Date of Hearing : 16-03-2022 Date of Pronouncement : 16-03-2022…

SWISS RE GLOBAL BUSINESS SOLUTIONS 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

ITA 397/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Jan 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.397/Bang/2021 Assessment year : 2016-17 Swiss Re Global Business Solutions Vs. The Addl./Jt./Dy./Asst. India Pvt. Ltd., Commissioner of Income Tax/ITO, 2nd to 5th Floor, Fairwinds Building, National Faceless Assessment Embassy Golf Links Business Park, Centre (NFAC), Challaghatta Village, Varthur Hobli, Delhi. Bengaluru – 560 071. PAN: AAECS 8786L APPELLANT RESPONDENT Appellant by : Shri Nageswar Rao, Advocate Respondent by : Shri Manjunath Karkihalli, CI…

M/S TRILAR VIDEO TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1) , BANGALORE

In the result, the appeal filed by assessee stands allowed

ITA 3367/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Nov 2021AY 2014-15

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 3367/Bang/2018 Assessment Year: 2014-15 M/s. Synamedia India Pvt. Ltd. (Formerly known as Trilar Video Technologies The Assistant India Pvt. Ltd.), Commissioner of Income Block 9A & 9B, Pritech Tax, Park, Survey No. 51-64/4, Circle 7(1)(1), Sarjapur Outer Ring Road, vs. Bangalore. Bellandur Village, Bangalore – 560 103. PAN: AACCN1140K (Appellant) (Respondent) Assessee by : Shri Sharath Rao, CA Revenue by : Shri Muzaffar Hussain, CIT (DR)…

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