Pitney Bowes Software India Pvt. Ltd. v. ACIT

101 Taxmann.com 350Reported decision2019#16405 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2025.

Issues it is cited on

r&d expenditure section 92b computer software intangible assets comparable companies arm's length price tnmm associated enterprise section 92 international transaction previous year transfer

Judgments citing Pitney Bowes Software India Pvt. Ltd. v. ACIT

Open Text Technologies India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

ITA 2387/HYD/2018[2014-15]Status: DisposedITAT Hyderabad05 May 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Madhusudan Sawdia, Hon'Ble

For Appellant: Revenue byFor Respondent: Date of hearing

Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, HON'BLE ACCOUNTANT MEMBER ITA-TP-No.2387/Hyd/2018 Assessment Year: 2014-15 M/s. Open Text Technologies India Private Limited, Hyderabad. PAN:AABCV9961D (Appellant) Assessee by: Revenue by: Date of hearing: Date of pronouncement: Vs. Dy. Commissioner of Income Tax, Circle 16(2), Hyderabad. (Respondent) Shri Nageswara Rao, Advocate. Ms. M. Narmada, CIT-DR 12/02/2025 05/05/2025 ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed…

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

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

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 143(3)

…IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (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.2889/Bang/2017 IT(TP)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15 Alcon Laboratories (India) Pvt. Ltd. Deputy Commissioner of 11th Floor, RMZ Azure Income-tax Bellary Road, Hebbal Vs. Circle-1(1)(1) Bangalore 560 092 Bangalore PAN NO : AACCA3430F APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. A.R. Respondent by : Shri Sa…

Alcon Laboratories (India0 Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 143(3)

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)…

M/S Arm Embedded Technologies Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3374/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Nov 2020AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/S.Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., Sez Citrine Block, 5Th & 6Th Floors, Marathahalli, Orr, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, Cit (D.R)

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (D.R)

Section 143(2)Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/s.ARM Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., SEZ Citrine Block, 5th & 6th Floors, Marathahalli, ORR, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, CIT (D.R) Date of Hearing : 05.08.2020. Date of Prono…