PCIT- 7 v. Tally Solutions (P.) Ltd.) (

JOINT COMMISSIONER OF INCOME -TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

Bench: Smt Beena Pillai & Shri Waseem Ahmedappeal No. Appellant Respondent Assessment Year

…ITA/IT(TP)A Nos. 1008, 1092, 1166, 484, 958, 1045, 1046 & 978/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessment Year ITA/IT(TP)A Nos. 1008, 1092, 1166 & 484/Bang/2019 M/s. Samsung R&D Institute India - Bangalore Pvt. Ltd., 2870, Phoenix Building, Bagmane Constellation Business Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bangalore - 560 037. PAN: AAICS6290F The Joint Commissioner of Income Tax, Special Range – 6, Bangalore. The Joint / Deputy Commissione…

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE - 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R &D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA -BANGALORE PRIVATE LIMITED, BANGALORE

Bench: Smt Beena Pillai & Shri Waseem Ahmedappeal No. Appellant Respondent Assessment Year

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appeal No. Appellant Respondent Assessment Year ITA/IT(TP)A Nos. 1008, 1092, 1166 & 484/Bang/2019 M/s. Samsung R&D Institute India - Bangalore Pvt. Ltd., 2870, Phoenix Building, Bagmane Constellation Business Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bangalore - 560 037. PAN: AAICS6290F The Joint / Deputy Commissioner of Income Tax, Circle 6(1)(1), Bangalore. 2011-12 to 2014-15 ITA/IT(TP)A Nos. 958, 1045, 1046 & 978/Bang/2019 The Joint Commissioner of In…

M/S MFAR DEVELOPERS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, both the appeals are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.334 & 335/Bang/2023 Assessment year : 2018-19 MFAR Developers Private Limited, Vs. The Deputy Commissioner # 3, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 4(1)(3), PAN : AAFCM 6271M Bangalore. APPELLANT RESPONDENT Appellant by : S/Shri C.R. Krishna & Sachin Mehta, CAs Respondent by : Shri Mehere Yogesh Prabhakara Rao, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.08.2023 Date of Pronouncement : 24.08.2023 O R D E R Per Laxmi Prasad Sa…

M/S MFAR DEVELOPERS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, both the appeals are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.334 & 335/Bang/2023 Assessment year : 2018-19 MFAR Developers Private Limited, Vs. The Deputy Commissioner # 3, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 4(1)(3), PAN : AAFCM 6271M Bangalore. APPELLANT RESPONDENT Appellant by : S/Shri C.R. Krishna & Sachin Mehta, CAs Respondent by : Shri Mehere Yogesh Prabhakara Rao, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.08.2023 Date of Pronouncement : 24.08.2023 O R D E R Per Laxmi Prasad Sa…

M/S. TATA POWER SOLAR SYSTEMS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, the appeal of the assessee stands allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2004-05 M/S. Tata Power Solar Systems Limited, Acit, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. Pan : Aaact 4660 J Appellant Respondent Assessee By : Shri. Vikram Udupa, Advocate Revenue By : Shri. Sunil Kumar Singh, Cit-2(Dr)(Itat), Bengaluru Date Of Hearing : 08.05.2023 Date Of Pronouncement : 17.05.2023

…in computing business income. It was submitted that the aforesaid section does not govern depreciation claimed on payments which had been capitalized. To support this contention, reliance was placed on the decisions in PCIT Vs. Tally Solutions (P) Ltd. (2021) 430 ITR 527 (Kar); CIT Vs. Mark Auto Industries Ltd in ITA No. 57 of 2009 (P&H HC)]; ITO Vs. Kawasaki Microelectronics Inc. [IT(IT)A No.1221/13/2014]; Sartorius Stedim India (P) Ltd Vs. ACIT (2023) 146 taxmann.com 343 (Bang-Trib). 8. On the other hand, the learned DR relied on the order of the CIT(A) and of the TPO to support his contentions. 9. We have he…

M/S. ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED (EARLIER KNOWN AS ABB GLOBAL INDUSTRIES AND SERVICES LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 03/Bang/2020 Assessment Year : 2015-16 M/S. Abb Global Industries & Services Pvt. Ltd. (Earlier Known As Abb The Deputy Global Industries & Commissioner Of Services Ltd.) Income Tax, 21St Floor, Wtc, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleshwaram, Bangalore – 560 055. Pan: Aadca3217B Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 01-03-2023 Date Of Pronouncement : 17-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 30.10.2019 Passed By The Ld.Dcit, Circle – 1(1)(1), Bangalore For A.Y. 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Here Under Are Independent Of & Without Prejudice To One Another: 1. Assessment Bad In Law At The Outset, Abb Global Industries & Services Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated 30Th October 2019

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 03/Bang/2020 Assessment Year : 2015-16 M/s. ABB Global Industries and Services Pvt. Ltd. (earlier known as ABB The Deputy Global Industries and Commissioner of Services Ltd.) Income Tax, 21st Floor, WTC, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleshwaram, Bangalore – 560 055. PAN: AADCA3217B APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 01-03-2023 Date of Pronouncement :…

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

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

…on the order of the ld. CIT(A). 23. We have heard the rival submissions and perused the materials available on record. This issue came for consideration before the Hon’ble Karnataka High Court in the case of Principal CIT Vs. Tally Solutions Pvt. Ltd. (2021) 123 Taxmann.com 21 (Karnataka) wherein held as under: 9. “We have considered the submissions made by learned counsel for the parties and have perused the record. Before proceeding further, it is apposite to take note of relevant extract of section 40 of the Act, which is reproduced below for the facility of reference: Notwithstanding anything to the contrar…

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

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

…on the order of the ld. CIT(A). 23. We have heard the rival submissions and perused the materials available on record. This issue came for consideration before the Hon’ble Karnataka High Court in the case of Principal CIT Vs. Tally Solutions Pvt. Ltd. (2021) 123 Taxmann.com 21 (Karnataka) wherein held as under: 9. “We have considered the submissions made by learned counsel for the parties and have perused the record. Before proceeding further, it is apposite to take note of relevant extract of section 40 of the Act, which is reproduced below for the facility of reference: Notwithstanding anything to the contrar…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12 , BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

…on the order of the ld. CIT(A). 23. We have heard the rival submissions and perused the materials available on record. This issue came for consideration before the Hon’ble Karnataka High Court in the case of Principal CIT Vs. Tally Solutions Pvt. Ltd. (2021) 123 Taxmann.com 21 (Karnataka) wherein held as under: 9. “We have considered the submissions made by learned counsel for the parties and have perused the record. Before proceeding further, it is apposite to take note of relevant extract of section 40 of the Act, which is reproduced below for the facility of reference: Notwithstanding anything to the contrar…

M/S. SARTORIUS STEDIM INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1695/Bang/2019 Assessment Year : 2012-13 M/S. Sartorius Stedim India Pvt. Ltd., The Assistant No. 69/2 & 69/3, Commissioner Of Kunigal Road, Income Tax, Jakkasandra, Circle – 6(1)(1), Nelamangala, Vs. Bangalore. Bengaluru – 562 123. Pan: Aabcs7591Q Appellant Respondent : Shri Narendra Kumar Jain, Assessee By Ca : Shri Venudhar Godesi, Revenue By Jcit-Dr Date Of Hearing : 28-10-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 20/05/2019 Passed By The Ld.Cit(A) For A.Y. 2012-13 On Following Grounds Of Appeal: “General Ground 1. The Order Of The Learned Commissioner Of Income Tax (Appeals)-6 (Hereinafter Referred To As Cit(A)) To The Extent Prejudicial To The Appellant Is Bad In Law. Transfer Pricing - General Grounds 2. The Learned Cit(A) Has Erred In Confirming The Action Of The Ao & Tpo In: A) Making A Reference For The Determination Of The Arm'S Length Price Of The International Transactions To The Tpo

…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. 1695/Bang/2019 Assessment Year : 2012-13 M/s. Sartorius Stedim India Pvt. Ltd., The Assistant No. 69/2 & 69/3, Commissioner of Kunigal Road, Income Tax, Jakkasandra, Circle – 6(1)(1), Nelamangala, Vs. Bangalore. Bengaluru – 562 123. PAN: AABCS7591Q APPELLANT RESPONDENT : Shri Narendra Kumar Jain, Assessee by CA : Shri Venudhar Godesi, Revenue by JCIT-DR Date of Hearing : 28-10-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Pre…