SAP Labs Ltd. v. Asstt. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE vs. M/S. 24/7 CUSTOMER PRIVATE LIMITED, BANGALORE

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

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 228/Bang/2020 Assessment Year : 2005-06 M/S. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner Of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. Pan: Aaacz1014A Appellant Respondent : Shri Jeepan Nagpal & Mrs. Assessee By Pallavi Sharma, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 17-05-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Revenue Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For A.Y. 2005- 06 On Following Grounds Of Appeal: “Grounds Of Appeal & Question Of Law: A) The Learned Cit(A) Has Erred In Law & In Fact Seeking Exact Comparability Under Tnnm?

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 228/Bang/2020 Assessment Year : 2005-06 M/s. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. PAN: AAACZ1014A APPELLANT RESPONDENT : Shri Jeepan Nagpal & Mrs. Assessee by Pallavi Sharma, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 17-05-2022 Date of Pronouncement : 30-06-2022…

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU vs. M/S HERBAL LIFE INTERNATIONAL INDIA PVT LTD, BENGALURU

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE , BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S. ATMECS TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.187/Bang/2021 Assessment Year : 2016-17 M/S. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. Pan : Aamca 0792 J Appellant Respondent Appellant By : Shri. P.V.S.S.Prasad, Ca Respondent By : Shri. Arunkumar, Cit(Tp-2)(Dr)(Itat), Bengaluru Date Of Hearing : 14.12.2021 Date Of Pronouncement : 20.12.2021 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 30.3.2021 By The National E-Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Ay 2016-2017. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To It’S Associated Enterprises

…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.187/Bang/2021 Assessment Year : 2016-17 M/s. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. PAN : AAMCA 0792 J APPELLANT RESPONDENT Appellant by : Shri. P.V.S.S.Prasad, CA Respondent by : Shri. Arunkumar, CIT(TP-2)(DR)(ITAT), Bengaluru Date of hearing : 14.12.2021 Date of Pronouncement : 20.12.2021 O R D E R Per N. V. V…

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

Bench: Shri. A. K. Garodia

…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

Bench: Shri. A. K. Garodia

…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

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 :

…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…