SAP Labs India (P) Ltd. v. ACIT

134 ITD 253Income Tax Appellate Tribunal2012#13359 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

contemporaneous dataeconomic adjustmentsection 92asafe harbour rulessection 92b(1)safe harbourcomparable uncontrolled price methodsection 92(1)section 38section 244management feestransfer pricing order

Judgments citing SAP Labs India (P) Ltd. v. ACIT

M/S Ul India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 655/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Feb 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.574/Bang/2015 Assessment Year : 2010-11 M/s. UL India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Kalyani Platina – Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F AP…

Ul India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 574/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Feb 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.574/Bang/2015 Assessment Year : 2010-11 M/s. UL India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Kalyani Platina – Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F AP…

DCIT, Bangalore vs. M/S U.L. India Pvt. Ltd., Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 378/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Feb 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.574/Bang/2015 Assessment Year : 2010-11 M/s. UL India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Kalyani Platina – Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F AP…

DCIT, Bangalore vs. M/S Cisco Development (I) Pvt. Ltd., Bangalore

In the result, cross objection filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purpose

ITA 308/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT-DR
Section 143(3)

…IT(TP)A.308/Bang/2016 & CO.09/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER 1. I.T(TP).A No.308/Bang/2016 (Assessment Year : 2011-12) Deputy Commissioner of Income-tax, Circle – 2(1)(1), Bengaluru .. Appellant v. M/s. Cisco Development (India) P. Ltd, SEZ Unit, Cessna Business Park, Sarjapur Marathahalli, Outer Ring Road, Bengaluru 560 101 .. Respondent PAN : AADCC1360P 2. Cross Objection No.09/Bang/2017 (In I.T.(TP)A.No.308/Bang/2016) (Assessment Year : 2011-12) (By the Assessee) As…

DCIT, Bangalore vs. M/S Webex Communications India Pvt. Ltd., Bangalore

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 782/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Apr 2019AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT-DR
Section 143(3)Section 154

…IT(TP)A.782/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.782/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income tax, Circle -7(1)(2), Bengaluru .. Appellant v. M/s. Webex Communications India P. Ltd, No.2, North Park Road, Kumara Park East, Bengaluru 560001 .. Respondent PAN : AABCC0256A Assessee by : Shri. Rajan Vora, CA Revenue by : Smt. Neera Malhotra, CIT-DR Heard on : 27.03.2019 Pronounced on : 05.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMB…

DCIT, Bangalore vs. M/S Sami Labs Ltd., Bangalore

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 966/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Mar 2019AY 2010-11

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T(Tp).A No.966/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner Of Income-Tax, Circle – 6(1)(1), Bengaluru .. Appellant V. Sami Labs Ltd, No.19/1 & 19/2, 1St Main, 2Nd Phase, Peenya Industrial Area, Bengaluru 560058 Pan : Aadcs2549E .. Respondent Assessee By : Shri. Cherian K Baby, Ca Revenue By : Smt. Neera Malhothra, Jcit Heard On : 18.03.2019 Pronounced On : 22.03.2019 O R D E R Per Laliet Kumar: This Is An Appeal Filed By The Revenue Against The Order Of The Dcit, Circle -6(1)(1), Bengaluru, Dt.07.01.2015, Passed U/S.143(3) R.W.S.144C Of The Act, In Pursuance To The Directions Of The Drp, For The Assessment Year 2010-11. 02. The Revenue Has Raised The Following Effective Ground :

For Appellant: Shri. Cherian K Baby, CAFor Respondent: Smt. Neera Malhothra, JCIT
Section 143(3)

…IT(TP)A.966/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.966/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income-tax, Circle – 6(1)(1), Bengaluru .. Appellant v. Sami labs Ltd, No.19/1 & 19/2, 1st Main, 2nd Phase, Peenya Industrial Area, Bengaluru 560058 PAN : AADCS2549E .. Respondent Assessee by : Shri. Cherian K Baby, CA Revenue by : Smt. Neera Malhothra, JCIT Heard on : 18.03.2019 Pronounced on : 22.03.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : T…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

In the result, the appeal of the revenue is partly allowed for statistical

ITA 1207/BANG/2014[2003-04]Status: DisposedITAT Bangalore21 Apr 2017AY 2003-04

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G.R.Reddy, CIT –I
Section 92C

…luded for this reason that the statement of accounts of this company were falsified during period: 2002 to 08 and in support of his contention, he placed reliance on the Tribunal order rendered in the case M/s SAP Labs India (P). Ltd Vs ACIT as reported in 134 ITD 253(B’lore). He has drawn our attention to para-7.2.1 of this Tribunal order. He also placed reliance on the judgment of the Hon’ble Delhi High Court rendered in the case of CIT Vs M/s Agnity India Technologies (P) Ltd. as reported in 262 CTR 291. Reliance was also placed by him on the Tribunal order rendered in the case of ITO Vs Net Devices Indi…

SAP Labs India (P) Ltd. v. ACIT (134 ITD 253) — Cited in 7 Judgments | BharatTax