Software Paradigms Infotech (P.) Ltd. v. ACIT

89 Taxmann.com 339Income Tax Appellate Tribunal2018#6744 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 92CA Section 144C Section 144C(10)Section 115JAA Section 144C(13)Section 234B Section 234D

Issues it is cited on

section 144c(10)section 144(3)section 144b(1)section 158a section 35(1)(ii)section 44c section 80ia(8)section 115jaa section 42 section 35(1)section 32(1)(iia)directions of the drp

Judgments citing Software Paradigms Infotech (P.) Ltd. v. ACIT

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 81/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R

Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 80/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R

Section 143(3)Section 32Section 80I

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 244/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R

Section 143(3)Section 32Section 80I

ROYAL CANIN INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, MUMBAI

Appeal is hereby dismissed

ITA 6816/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Apr 2025AY 2021-22

Bench: Shrivikram Singh Yadav & Shri Anikesh Banerjeeroyal Canin India Pvt Ltd Vs Assistant Commissioner Of Income- 1401 & 1402, F Wing, 14Th Tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, Cts No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 Pan: Aadcr4417J Appellant Respondent

For Appellant: ShriK.M. Gupta a/w Shri AnmolFor Respondent: Shri Pankaj Kumar (CIT DR)

Section 143(3)Section 144BSection 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRIVIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Royal Canin India Pvt Ltd vs Assistant Commissioner of Income- 1401 & 1402, F Wing, 14th tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, CTS No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 PAN: AADCR4417J APPELLANT RESPONDENT Assessee by : ShriK.M. Gupta a/w Shri Anmol Chhabra Respondent by : Shri Pankaj Kumar (CIT DR) Date of hearing : 24/04/2025 Date of pronouncement : 28/…

ROYAL CANIN INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 3(1)(1), MUMBAI

In the result, appeal of the assessee Ground no

ITA 4546/MUM/2024[2020-21]Status: DisposedITAT Mumbai01 Apr 2025AY 2020-21

Section 143(3)Section 144BSection 144CSection 144C(13)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “J”, MUMBAI\nBEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nITA No.4546/Mum/2024\n(Assessment year: 2020-21)\nRoyal Canin India Pvt Ltd\n1401 & 1402, F Wing, 14th\nFloor, Lotus Corporate Park,\nCTS No.185/A, Graham Firth\nCompound, Western Express\nHighway, Goregaon (East),\nMumbai-400 063\nPAN: AADCR4417J\nVS\nAssistant Commissioner of Income-\ntax, Circle 3(1)(1),\nAayakar Bhavan, M.K. Road,\nMumbai-400 020\nAPPELLANT\nRESPONDENT\nAssessee by\n:\nShri K.M. Gupta a/w Shri Anmol\nChhabra\nRespondent by…

CENTRIENT PHARMACEUTICALS INDIA PRIVATE LIMITED,PUNJAB vs. DCIT/ ACIT, CIRCLE 1(1), CHANDIGARH, CHANDIGARH

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

ITA 1201/CHANDI/2024[AY 2021-22]Status: DisposedITAT Chandigarh26 Mar 2025

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ I.T.A. No. 1201/Chd/2024 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Sh. Darpan Kirpalani, AdvocateFor Respondent: Sh. Rohit Shrma, CIT, D.R. (Virtual)

Section 143(3)Section 144Section 144CSection 144C(10)Section 153(1)Section 253(1)(d)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 1201/CHD/2024 "नधा"रण वष" / Assessment Year: 2021-22 Centrient Vs DCIT/ACIT, Circle 1(1), Pharmaceuticals India Chandigarh Pvt. Ltd., Vill. Toansa Bhai Mohan Singh Nagar, Asron S.O. Taunsa, Punjab-144533 "थायी लेखा सं./PAN NO: AABCM 4314K अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Sh. Darpan Kirpalani, Advocate Revenue by : Sh. Rohit Shrma, CIT, D.R. (Virtual) Date of Hearing : 09.01…

NAGAJYOTHI MYNENI,HYDERABAD vs. ADIT., (INT TAXN)-1, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 109/HYD/2023[2020-21]Status: DisposedITAT Hyderabad11 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.109/Hyd/2023 Assessment Year 2020-2021 Nagajyothi Myneni, PAN BEEPM4233G C/o. P. Murali & Co. The ADIT (Int-Taxn.)-1, vs. Chartered Accountants, Hyderabad – 500 004. 6-3-655/1/3, Somajiguda, Hyderabad - 500 082. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 20.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee agains…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

BHS INDIA HOLDINGS, INC.,NEW JERSEY, USA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION 1(1)(2), DELHI

The appeal is allowed and the stay application which is tagged along is dismissed being infructous

ITA 3286/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Jul 2024AY 2021-22

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT( DR)

Section 143(3)Section 144G(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI GS PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 3286/Del/2023 Assessment Year: 2021-22 BHS India Holdings, ACIT, Inc. Vs. Circle International Taxation New Jersey, 1(1)(2), USA Delhi. PAN No: AAFCB8817Q APPELLANT RESPONDENT SA No:- 432/Del/2023 (Arising out of ITA No.- 3286/Del/2023) Assessment Year: 2021-22 BHS India Holdings, ACIT, Inc. Vs. Circle International Taxation New Jersey, 1(1)(2), USA Delhi. PAN No: AAFCB8817Q APPELLANT RESPONDENT Assessee by : Shri Ajay Vohra, Sr. Adv. Shri Aditya Vohra,…

HITACHI ASTEMO HARYANA PRIVATE LIMITED (FORMERLY SHOWA INDIA PRIVATE LIMITED),FARIDABAD vs. DCIT, CIRCLE-22(2), DELHI

In the result, the appeal filed by the assessee is allowed for statistical

ITA 1005/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Nov 2023AY 2018-19

Bench: Shri Shamim Yahya & Ms. Astha Chandrahitachi Astemo Haryana Private Ltd. Vs. Dcit, Circle 22 (2), (Formerly Showa India Private Ltd.), Delhi. Plot No.23-32, Sector 58, Behind Jcb India Ltd., Faridabad – 121 002 (Haryana). (Pan : Aabce5725G) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Akshay Uppal, Advocate Revenue By : Shri Rajesh Kumar, Cit Dr Shri Manu Chaurasia, Sr. Dr Date Of Hearing : 16.10.2023 Date Of Order : 23.11.2023

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144Section 144CSection 144C(13)Section 144C(5)Section 144C(8)Section 270ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Hitachi Astemo Haryana Private Ltd. vs. DCIT, Circle 22 (2), (formerly Showa India Private Ltd.), Delhi. Plot No.23-32, Sector 58, Behind JCB India Ltd., Faridabad – 121 002 (Haryana). (PAN : AABCE5725G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Akshay Uppal, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Shri Manu Chaurasia, Sr. DR Date of Hearing : 16.10.2023 Date of Order : 23.11.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : Th…

I.A.R. SYSTEMS AKTIEBOLAG ,MUMBAI vs. DCIT(IT)-2(2)(1), MUMBAI, MUMBAI

In the result, appeals filed by the assessee are allowed

ITA 598/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO.598 & 1850/MUM/2022 (A.Y: 2018-19 & 2019-20) I.A.R. System Aktiebolag v. DCIT (International Taxation) - 2(2)(1) Room No. 1722, 17th Floor Deloitte 1st Floor Air India Building, Nariman Point Lotus Corporate Park Mumbai- 400021 Jay Coach, Goregaon Mumbai- 400063 PAN: AADCI6050N (Appellant) (Respondent) Assessee Represented by : Shri P. J. Pardiwala Shri Harsh Kothari & Ms. Niti Shah Shri Soumendu Kumar Dash Department Represented by Date of conc…

AZZ WSI B V ,MUMBAI vs. DY CIT (IT) CIRCLE- 1 (1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 7833/MUM/2019[2016-17]Status: DisposedITAT Mumbai28 Mar 2023AY 2016-17

Section 143(3)Section 144C(5)Section 197Section 244ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. AZZ WSI B.V. Vs. The Deputy Commissioner C/o. Deloitte Haskins & Sells of Income Tax LLP International Tax, Indiabulls Finance Centre Circle-1(1)(2), Tower 3, 28th Floor Mumbai Senapati Bapat Marg Elphinstone Road (W) Mumbai – 400 013 PAN/GIR No.AAJCA2260J (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Jeet Kamdar Revenue by Shri Soumendu Kumar Dash Date of Hearing 06/03/2023 Date of Pronouncement 28 /03/2023 आदेश / O R D E R PER M. BALA…

VMWARE SOFTWARE INDIA PRIVATE LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 2127/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Jun 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/S.Vmware Software India The Deputy Commissioner Of Private Limited, Kalyani Magnum Income-Tax, Circle 7(1)(2) V. Bangalore. Block-I, 3Rd Floor 165/2 Doraisanipalya, Iim Post Bannerghatta Road Bengaluru – 560 076. Pan : Aaccv4573E. (Appellant) (Respondent) Appellant By : Sri.T.Suryanaranayana, Advocate Respondent By : Dr.Manjunath Karkihalli, Cit -Dr Date Of Pronouncement : 17.06.2022 Date Of Hearing : 03.06.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 24.01.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Issues Raised In The Appeal Are As Follows:- (I) Validity Of The Impugned Final Assessment Order; (Ii) Transfer Pricing (Tp) Adjustment Of Rs.26,85,43,457 Made By The Transfer Pricing Officer (Tpo) Towards The International Transactions Of Provision Of Contrct Software Development & Information Technology Enabled Services To The Assessee’S Associated Enterprises (Aes); (Iii) Addition Of Rs.7,62,39,388 Being The Alleged Suppressed Income Of The Assessee; & 2 It(Tp)A No.2127/Bang/2017. M/S.Vmware Software India Private Limited.

For Appellant: Sri.T.Suryanaranayana, AdvocateFor Respondent: Dr.Manjunath Karkihalli, CIT -DR

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/s.VMware Software India The Deputy Commissioner of Private Limited, Kalyani Magnum Income-tax, Circle 7(1)(2) v. Bangalore. Block-I, 3rd Floor 165/2 Doraisanipalya, IIM Post Bannerghatta Road Bengaluru – 560 076. PAN : AACCV4573E. (Appellant) (Respondent) Appellant by : Sri.T.Suryanaranayana, Advocate Respondent by : Dr.Manjunath Karkihalli, CIT -DR Date of Pronouncement : 17.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K…

AKAMAI TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, appeal by the Revenue is dismissed, while the appeal by the assessee is treated as allowed for statistical purpose while the Cross

ITA 307/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Jul 2020AY 2010-11

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Suryanarayana, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT-DR

Section 10ASection 143(3)Section 144CSection 244ASection 92Section 92CSection 92C(2)

…IT(TP)A.No.307/Bang/2015 & IT(TP)A.No.200/Bang/2015 & CO 100/Bang/2015 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.307(Bang)/2015 (Assessment Year : 2010-11) M/s Akamai Technologies India Pvt.Ltd., Salarpuria Softzone, 2nd & 3rd Floor, A Wing, Survey No.80/1, Bellandur Village, Outer Ring Rod, Bangalore-560 103 PAN No.AAICS 0905J Appellant Vs The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore. Respondent IT(TP)A No.200(Bang)/2015 (Assessment Year : 2010-11) BY DEPARTMENT &…

DCIT, BANGALORE vs. M/S AKAMAI TECHNOLOGIES INDIA PVT. LTD.,, BANGALORE

In the result, appeal by the Revenue is dismissed, while the appeal by the assessee is treated as allowed for statistical purpose while the Cross

ITA 200/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Jul 2020AY 2010-11

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Suryanarayana, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT-DR

Section 10ASection 143(3)Section 144CSection 244ASection 92Section 92CSection 92C(2)

M/S. GLOBAL ONE INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, NEW DELHI

Appeal are allowed

ITA 1980/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Dec 2019AY 2009-10

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblei.T.A No. 1980/Del/2014 (Assessment Year : 2009-10) Vs Dcit, M/S. Global One India Pvt. Ltd., Dso 601-603, 607-608, Circle – 12(1), 6Th Floor, Dlf South Court, New Delhi Saket, New Delhi – 110 017 (Pan : Aabcg 2558 B) (Respondent) (Appellant) Appellant By Shri Kanchan Kaushal, C.A. Respondent By Shri Bhuvnesh Kulshrestha, Cit - D.R. Date Of Hearing 03.12.2019 Date Of Pronouncement 10.12.2019

Section 143(3)Section 144CSection 41(1)Section 80

…1 I.T.A No. 1980/Del/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A NO. 1980/Del/2014 (Assessment Year : 2009-10) Vs DCIT, M/s. Global One India Pvt. Ltd., DSO 601-603, 607-608, Circle – 12(1), 6th Floor, DLF South Court, New Delhi Saket, New Delhi – 110 017 (PAN : AABCG 2558 B) (RESPONDENT) (APPELLANT) Appellant by Shri Kanchan Kaushal, C.A. Respondent by Shri Bhuvnesh Kulshrestha, CIT - D.R. Date of Hearing 03.12.2019 Date of Pronouncement 10.12.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal…

FLEXTRONICS TECHNOLOGIES (INDIA) PRIVATE LIMITED ,TAMILNADU vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 832/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Dec 2018AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Rao

For Appellant: S/Shri Ajith Kumar Jain & Siddhesh Chaughale, CAsFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144CSection 144C(5)Section 154Section 271(1)(c)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.832/Bang/2017 Assessment year : 2012-13 Flextronics Technologies (India) Vs. The Assistant Commissioner of Private Limited, Income Tax, Plot No.3, Phase II, SIPCOT Industrial Circle 3(1)(1), Park, Sandavellure C Village, Bangalore. Sriperumbudur Taluk, Kancheepuram District, Tamil Nadu 602 106. PAN: AAACF 5248E APPELLANT RESPONDENT Appellant by : S/Shri Ajith Kumar Jain & Siddhesh Chaughale, CAs Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru…