(P.) Ltd. v. DCIT

AMD INDIA PRIVATE LIMITED,BENGALURU vs. ACIT, CIRCLE-1(1)(1), BANGALORE

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

AMD INDIA PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

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

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18

…IT(TP)A No.291/Bang/2022 Wipro GE Healthcare 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.291/Bang/2022 Assessment Year: 2017-18 Wipro GE Healthcare Private Limited No.4, Kadugodi Industrial Area Whitefield, Deputy Commissioner of Bangalore 560 067 Income-tax (Presently at Prestige Vs. Circle-7(1)(1) Shanthiniketan, 6th Floor, Bangalore Crescent 4, ITPL, Whitefield Bangalore 560 048 PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Ms. Girija, A.Rs…

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

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

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

…IT(TP)A No.285/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No.285/Bang/2021 Assessment Year: 2016-17 M/s. Wipro GE Healthcare Pvt. Ltd. No.4, Kadugodi Industrial Area Whitefield Bangalore 560 067 Deputy Commissioner (presently at Prestige of Income-tax Vs. Shanthineketan, 6th Floor, Crescent Circle-7(1)(1) 4, ITPL, Whitefield, Bangalore 560 Bangalore 048) PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. & Sm…

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…

FIREEYE CYBERSECURITY PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 292/Bang/2021 Assessment Year : 2016-17 M/S. Mandiant Cyber Security Pvt. Ltd. (Formerly Known As Fireeye The Deputy Cybersecurity Pvt. Commissioner Of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2Nd Floor, Bannerghatta Road, Bengaluru – 560 029. Pan: Aaccf1341A Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri Vilas Shinde, Cit Dr Date Of Hearing : 26-09-2022 Date Of Pronouncement : 10-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Passed By National E- Assessment Centre, Delhi Dated 30/04/2021 On Following Revised Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 292/Bang/2021 Assessment Year : 2016-17 M/s. Mandiant Cyber security Pvt. Ltd. (formerly known as FireEye The Deputy Cybersecurity Pvt. Commissioner of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2nd Floor, Bannerghatta Road, Bengaluru – 560 029. PAN: AACCF1341A APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate Revenue by : Shri Vilas Shinde, CIT DR Date of Hearing : 26-09-2022 Date of P…

SYNAMEDIA INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(2), BANGALORE

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.350/Bang/2021 Assessment year : 2016-17 Synamedia India Pvt. Ltd., Vs. The Deputy Commissioner of Block 9A & 9B Priteck Park, Income Tax, Sarjapur Outer Ring Road, Circle 6(1)(2), Bellandur Village, Sarjapur Bangalore. Outer Ring Road, Bengaluru – 560 103. PAN: AAACK 9067G ASSESSEE RESPONDENT Assessee by : Shri Ankur Pai, Advocate Respondent by : Shri Manjunath Karkihalli, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.10.2022 Date of Pronouncement : 21.1…

HP PPS SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 278/Bang/2021 Assessment Year : 2016-17 M/S. Hp Pps Services India Pvt. Ltd., The Deputy No. 24, Salarpuria Commissioner Of Arena, Income Tax, Hosur Main Road, Circle 3 (1)(1), Adugodi, Vs. Bangalore. Bangalore – 560 030. Pan: Aadch5825N Appellant Respondent : Shri Padamchand Assessee By Khincha, Ca : Shri Binod Kumar Singh, Revenue By Cit Dr Date Of Hearing : 22-08-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Assessment Order Dated 29/03/2021 Passed By National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal. “The Appellant Submits That: I. 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')

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 278/Bang/2021 Assessment Year : 2016-17 M/s. HP PPS Services India Pvt. Ltd., The Deputy No. 24, Salarpuria Commissioner of Arena, Income Tax, Hosur Main Road, Circle 3 (1)(1), Adugodi, Vs. Bangalore. Bangalore – 560 030. PAN: AADCH5825N APPELLANT RESPONDENT : Shri Padamchand Assessee by Khincha, CA : Shri Binod Kumar Singh, Revenue by CIT DR Date of Hearing : 22-08-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

NXP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BANGALORE

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.264/Bang/2021 Assessment year : 2016-17 NXP India Pvt.Ltd. Vs. The Deputy Commissioner (Successor of NXP Semiconductors of Income Tax, India P. Ltd.), Circle 5(1)(1), Ground Floor, Manyatta Tech Park, Bangalore. Green Heart Phase III, Nagawara, Bengaluru – 560 045 PAN: AADCP 9454H APPELLANT RESPONDENT Appellant by : Shri Vikram Vijayaraghavan, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncem…

SANDISK INDIA DEVICE DESIGN CENTRE PRIVATE LIMITED,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-6, BANGALORE

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

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahuit(Tp)A No. 288/Bang/2021 Assessment Year : 2016-17 M/S. Sandisk India Device Design Centre Pvt. Ltd., Survey No. 143/1, Amani Bellandur Khane Village, The Joint Prestige Excelsior, Commissioner Of Prestige Tech Park, Income-Tax Marathalli – Sarjapur Outer (Osd), Ring Road, Circle 6 (1)(1), Vs. Kadubeesanahalli, Bangalore. Varthur Hobli, Bangalore – 560 103. Pan: Aaics9204M Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 25-05-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Final Assessment Order Passed By National E-Assessment Centre, New Delhi On 30.04.2021 For A.Y. 2016-17 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under:

…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. 288/Bang/2021 Assessment Year : 2016-17 M/s. SanDisk India Device Design Centre Pvt. Ltd., Survey No. 143/1, Amani Bellandur Khane Village, The Joint Prestige Excelsior, Commissioner of Prestige Tech Park, Income-tax Marathalli – Sarjapur Outer (OSD), ring Road, Circle 6 (1)(1), Vs. Kadubeesanahalli, Bangalore. Varthur Hobli, Bangalore – 560 103. PAN: AAICS9204M APPELLANT RESPONDENT Assessee by : Shri Ajay Roti, CA : Dr. Manjunath Karkihalli, Revenue by CI…

MINDTECK (INDIA) LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.252/Bang/2021 Assessment Year : 2016-17 M/S. Mindteck India Ltd., Vs. Dcit, A.M.R. Tech Park, Block 1, 3Rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. Pan : Aaach 1072 Q Appellant Respondent Assessee By : Shri. Padam Chand Khincha, Ca Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.06.2022 Date Of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan

…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.252/Bang/2021 Assessment Year : 2016-17 M/s. Mindteck India Ltd., Vs. DCIT, A.M.R. Tech Park, Block 1, 3rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. PAN : AAACH 1072 Q APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan, Vice President This appe…

OLF (INDIA) SOFTWARE PRIVATE LIMITED,ULSOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BANGALORE

In the result appeal filed by assessee stands partly allowed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.182/Bang/2021 Assessment Year : 2016-17 OLF (India) Software Pvt. The Asst. Commissioner of Ltd., The Milenia Tower-A, Income-Tax, 7th Floor, 1 and 2 Murphy Circle-5(1)(2), Road, Ulsoor, Vs. Bengaluru. Bengaluru-560 008. PAN – AADCC 8245 M APPELLANT RESPONDENT Assessee by : Shri Ajit Kumar Jain, C.A Revenue by : Shri Pradeep Kumar, CIT (DR) Date of Hearing : 11-08-2021 Date of Pronouncement : 28-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER The present a…