Saxo India (P) Ltd. v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BENGALURU vs. ANALOG DEVICES INDIA PRIVATE LIMITED, BENGALURU

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2074/Bang/2024 Assessment Year: 2011-12 The Dy. Commissioner of Income Tax, Circle – 1(1)(1), Bangalore. APPELLANT Vs. Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093. PAN - AABCA 1873 F RESPONDENT CO No.25/Bang/2025 Assessment Year: 2011-12 Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093.…

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 :…

M/S. HEWLETT-PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 3, BANGALORE

In the result the appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 2575/Bang/2019 (Assessment Year: 2015-16)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 2575/Bang/2019 (Assessment Year: 2015-16) M/s. Hewlett-Packard (India) vs JCIT, Special Range - 3 Software Operation Pvt. Ltd. Room No. 245, 2nd Floor Survey No. 192, Mahadevapura BMTC Building, 6th Block Post, Whitefield Road 60 Feet Road, Koramangala Bangalore 560048 Bangalore 560095 PAN – AAACH7164B (Appellant) (Respondent) Assessee by: Shri Padam Chand Khincha, CA Revenue by: Shri Biju M.K. , CIT-DR Date of hearing: 07/09/2022 Date of pronounceme…

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…

NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

ITO WARD - 5(1)(1), BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

M/S. INFINEON TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result the appeal filed by assessee stands allowed partly

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2870/Bang/2017 Assessment Year: 2013-14 M/S. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9Th Floor Prestige Of Income-Tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 Pan No : Aabcs6967N Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent By : D.R. Date Of Hearing : 13.01.2022 Date Of Pronouncement : 31.03.2022 O R D E R Per Beena Pillai: Present Appeal Is Filed By Assessee Against The Order Dated 16/10/2017 Passed By The Ld.Dcit Under Section 143(3) R.W. Section 144C(13) For Assessment Year 2013-14 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2870/Bang/2017 Assessment Year: 2013-14 M/s. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9th Floor Prestige of Income-tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 PAN NO : AABCS6967N APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent by : D.R. Date of Hearing : 13.01.2022 Date of Pronouncement : 31.03.2022 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal…

TEKTRONIX (INDIA) PRIVATE LIMITED),BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is treated as partly allowed

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.666/Bang/2016 Assessment Year : 2011-12

…e notice that the co-ordinate benches have rendered diverse decisions as under:- (a) In the case of Applied Materials India (P) Ltd (IT(TP)A 17 & 39/Bang/2016 dated 21.09.2016, it was remanded to the file of AO/TPO. (b) In the case of Saxo India P Ltd (2016)(67 Taxmann.com 155), the Delhi bench of Tribunal has held that M/s E Zest Solutions Ltd is good comparable and accordingly retained the same. (c) In the case of Symantech Software & Services (I) Pvt. Ltd. v. DCIT, ITA No.614/Mds/2016, this company was held to be engaged in Knowledge Process Outsourcing (KPO) and cannot be regarded as a SWD services company.…

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

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

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 IT(TP)A No. 713/Bang/2017 Assessment year : 2012-13 M/s. Continental Automotive Vs. The Assistant Commissioner Components (India) Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Hosur Road, Bengaluru. Attibele Hobli, Anekal Taluk, Bangalore – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.09.2021 Date…

UNISYS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(1), BANGALORE

In the result, assessee appeal stands allowed and revenue appeal stands dismissed

Bench: Shri B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent & Assessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent Assessee By : Shri Dhanesh Batra, Ca Revenue By : Shri Muzaffar Hussain, Cit (Dr) Date Of Hearing : 01-09-2021 Date Of Pronouncement : 01-11-2021 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee & Revenue Against The Order Of Ld.Cit(A)-7, Bangalore Dated 19.11.2018 For A.Y. 2012-13 On Following Grounds Of Appeal.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Unisys India Pvt. Ltd., The Deputy 5th to 8th & 10th Floor, Commissioner of RGA Tech Park, Income-tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. PAN: AAACU1502G APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Unisys India Pvt. Ltd., The Deputy 5th to 8th & 10th Floor, Commissioner of RGA Tech Park, Income-tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. PAN: AAACU1502…

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

In the result, assessee appeal stands allowed and revenue appeal stands dismissed

Bench: Shri B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent & Assessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent Assessee By : Shri Dhanesh Batra, Ca Revenue By : Shri Muzaffar Hussain, Cit (Dr) Date Of Hearing : 01-09-2021 Date Of Pronouncement : 01-11-2021 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee & Revenue Against The Order Of Ld.Cit(A)-7, Bangalore Dated 19.11.2018 For A.Y. 2012-13 On Following Grounds Of Appeal.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Unisys India Pvt. Ltd., The Deputy 5th to 8th & 10th Floor, Commissioner of RGA Tech Park, Income-tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. PAN: AAACU1502G APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Unisys India Pvt. Ltd., The Deputy 5th to 8th & 10th Floor, Commissioner of RGA Tech Park, Income-tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. PAN: AAACU1502…

DCIT, BANGALORE vs. M/S LAM RESEARCH (INDIA) PVT. LTD.,, BANGALORE

In the result appeal by the Assessee is partly allowed and the appeal by the Revenue is dismissed

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 IT(TP)A Nos. & Assessment Appellant Respondent Years 405/Bang/2016 M/s. Lam Research India Pvt. Ltd., DCIT, 2011-12 A-Block-11/1 and 12/1, Amrajyothi Circle – 4(1)(1), Layout Intermediate Ring Road, Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q 468/Bang/2016 DCIT, M/s. Lam Research India 2011-12 Circle – 4(1)(1), Pvt. Ltd., Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q Appellant by : Shri. Darpan Kirpalani, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR…

LAM RESEARCH (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result appeal by the Assessee is partly allowed and the appeal by the Revenue is dismissed

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 IT(TP)A Nos. & Assessment Appellant Respondent Years 405/Bang/2016 M/s. Lam Research India Pvt. Ltd., DCIT, 2011-12 A-Block-11/1 and 12/1, Amrajyothi Circle – 4(1)(1), Layout Intermediate Ring Road, Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q 468/Bang/2016 DCIT, M/s. Lam Research India 2011-12 Circle – 4(1)(1), Pvt. Ltd., Bengaluru. Bengaluru – 560 071. PAN : AABCN 2063 Q Appellant by : Shri. Darpan Kirpalani, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR…

M/S IDS SOFTWARE SOLUTIONS INDIA PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

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

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.84/Bang/2017 Assessment Year : 2012-13

…IT(TP)A No.84/Bang/2017 M/s. IDS Software Solutions India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.84/Bang/2017 Assessment Year : 2012-13 M/s. IDS Software Solutions India Pvt. Ltd. Salarpuria Ascent, Ground Floor No.77, Koramangala Industrial ACIT Circle-3(1)(1) Vs. Layout, Jyothi Nivas College Road Bengaluru Bengaluru 560 095 PAN NO :AABCI2430G APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 11.03.…

M/S. CSG SYSTEMS INTERNATIONAL (INDIA) PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE - 2(1)(1), BANGALORE

In the result, the appeals are partly allowed

Bench: Shri N.V Vasudevan, Vice- & Shri Chandra Poojariit(Tp)A No. & Appellant Respondent Assessment Year 1081/Bang/2019 M/S.Csg Systems International The Joint Commissioner Of 2012-13 (I) Pvt.Ltd., Income Tax (Osd), No.55, 4Th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. Pan : Aabci 2954 B 1007/Bang/2019 The Deputy Commissioner Of M/S.Csg Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. Pan : Aabci 2954 B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI CHANDRA POOJARI,ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 1081/Bang/2019 M/S.CSG Systems International The Joint Commissioner of 2012-13 (I) Pvt.Ltd., Income Tax (OSD), No.55, 4th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. PAN : AABCI 2954 B 1007/Bang/2019 The Deputy Commissioner of M/S.CSG Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. PAN : AABCI 2954…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), BANGALORE vs. M/S. CSG SYSTEMS INTERNATIONAL (INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeals are partly allowed

Bench: Shri N.V Vasudevan, Vice- & Shri Chandra Poojariit(Tp)A No. & Appellant Respondent Assessment Year 1081/Bang/2019 M/S.Csg Systems International The Joint Commissioner Of 2012-13 (I) Pvt.Ltd., Income Tax (Osd), No.55, 4Th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. Pan : Aabci 2954 B 1007/Bang/2019 The Deputy Commissioner Of M/S.Csg Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. Pan : Aabci 2954 B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI CHANDRA POOJARI,ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 1081/Bang/2019 M/S.CSG Systems International The Joint Commissioner of 2012-13 (I) Pvt.Ltd., Income Tax (OSD), No.55, 4th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. PAN : AABCI 2954 B 1007/Bang/2019 The Deputy Commissioner of M/S.CSG Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. PAN : AABCI 2954…

MAXIM INDIA INTEGRATED CIRCUIT DESIGN PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.411/Bang/2016 Assessment Year: 2011-12

…We notice that the co-ordinate benches have rendered diverse decisions as under:- (a) In the case of Applied Materials India (P) Ltd (IT(TP)A 17 & 39/Bang/2016 dated 21.09.2016, it was remanded to the file of AO/TPO. (b) In the case of Saxo India P Ltd (2016)(67 Taxmann.com 155), the Delhi bench of Tribunal has held that M/s E Zest Solutions Ltd is good comparable and accordingly retained the same. (c) In the case of Symantech Software & Services (I) Pvt. Ltd. v. DCIT, ITA No.614/Mds/2016, this company was held to be engaged in Knowledge Process Outsourcing (KPO) and cannot be regarded as a SWD services company.…

ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, both the appeals of the assessee and revenue are treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.38/Bang/2016 Assessment Year: 2011-12

…IT(TP)A Nos.38 & 58/Bang/2016 M/s. ABB Global Industries & Services Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.38/Bang/2016 Assessment Year: 2011-12 M/s. ABB Global Industries & Services Ltd. 21st Floor, World Trade Centre, Brigade Gateway ACIT Dr. Rajkumar Road Vs. Circle-1(1)(1) Malleshwaram West Bangalore Bangalore-560 055 PAN No.AADCA3271B APPELLANT RESPONDENT IT(TP)A No.58/Bang/2016 Assessment Year: 2011-12 M/s. ABB Global Industries & ACIT Services Ltd. Vs. Circle-1(1)(1…

ASST.C.I.T., BANGALORE vs. M/S ABB GLOBAL INDUSTRIES & SERVICES LTD.,, BANGALORE

In the result, both the appeals of the assessee and revenue are treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.38/Bang/2016 Assessment Year: 2011-12

…IT(TP)A Nos.38 & 58/Bang/2016 M/s. ABB Global Industries & Services Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.38/Bang/2016 Assessment Year: 2011-12 M/s. ABB Global Industries & Services Ltd. 21st Floor, World Trade Centre, Brigade Gateway ACIT Dr. Rajkumar Road Vs. Circle-1(1)(1) Malleshwaram West Bangalore Bangalore-560 055 PAN No.AADCA3271B APPELLANT RESPONDENT IT(TP)A No.58/Bang/2016 Assessment Year: 2011-12 M/s. ABB Global Industries & ACIT Services Ltd. Vs. Circle-1(1)(1…