Sonic Biochem Extractions (P.) Ltd. v. ITO (

25 Taxmann.com 25Income Tax Appellate Tribunal2012#1839 most cited

What is Sonic Biochem Extractions (P.) Ltd. v. ITO ( authority for?

Payment for the purchase of software, even when capitalized with hardware, is not treated as a payment for copyright attracting tax deduction at source under section 194J, thereby precluding disallowance under section 40(a)(ia).

63

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

Sonic Biochem Extractions (P.) Ltd. v. ITO · section 194J · section 40(a)(ia) · software payment · purchase of software · copyright royalty · depreciation disallowance · TDS on software · capitalized asset · royalty income

Also reported as

59 SOT 4

Sections most often in play

Section 143(3)Section 144C(13)Section 150(1)Section 195Section 234ASection 234BSection 234FSection 270A

Issues it is cited on

retrospective amendmentsection 9(1)(vi)royalty incomesection 9(1)(vii)section 40(a)(i)permanent establishmentsection 195section 9(1)fees for technical servicestax treatysection 40(a)non-resident

Judgments citing Sonic Biochem Extractions (P.) Ltd. v. ITO (

GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2623/Del/2023 : Asstt. Year: 2021-22 GE Precision Healthcare LLC, Vs ACIT, 3000 N, Grandview Blvd, Waukesha, Circle 1(3)(1), Wisconsin, USA 53188 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCG6915E Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 18.10.2023 Date of Pronouncement: 17.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 22.08.…

ASST CIT 16(2), MUMBAI vs. BSR AND CO., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 362/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ASST CIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 361/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ASST CIT 16(2), MUMBAI vs. BSR AND COMPANY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 360/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ACIT, CIRCLE-17(1), NEW DELHI vs. MITSUI & CO. INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 765/DEL/2020[2014-15]Status: DisposedITAT Delhi26 Jul 2023AY 2014-15

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2014-15] Acit, Vs Mitsui & Co. India Pvt.Ltd., Circle-17(1), 4Th Floor, World Mark, 3, Aero City, New Delhi. Nh-8, New Delhi-110037. Pan-Aadcm4488J Appellant Respondent [Assessment Year : 2014-15] Mitsui & Co. India Pvt.Ltd., Vs Acit, 4Th Floor, World Mark, 3, Aero City, Sr-6, Nh-8, New Delhi-110037. New Delhi. Pan-Aadcm4488J Appellant Respondent Appellant By Shri Sanjay Kumar, Sr. Dr Respondent By Shri Ved Jain, Adv., Shri Aman Garg & Ms. Supriya Mehta, Ca Date Of Hearing 01.06.2023 Date Of Pronouncement 26.07.2023 Order

Section 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2014-15] ACIT, vs Mitsui & Co. India Pvt.Ltd., Circle-17(1), 4th Floor, World Mark, 3, Aero City, New Delhi. NH-8, New Delhi-110037. PAN-AADCM4488J APPELLANT RESPONDENT [Assessment Year : 2014-15] Mitsui & Co. India Pvt.Ltd., vs ACIT, 4th Floor, World Mark, 3, Aero City, SR-6, NH-8, New Delhi-110037. New Delhi. PAN-AADCM4488J APPELLANT RESPONDENT Appellant by Shri Sanjay Kumar, Sr. DR Respondent by Shri Ved Jain, Adv., Shri Aman Garg & Ms. Supriya Mehta,…

MITSUI & CO. INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, SR-6, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 467/DEL/2020[2014-15]Status: DisposedITAT Delhi26 Jul 2023AY 2014-15

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2014-15] Acit, Vs Mitsui & Co. India Pvt.Ltd., Circle-17(1), 4Th Floor, World Mark, 3, Aero City, New Delhi. Nh-8, New Delhi-110037. Pan-Aadcm4488J Appellant Respondent [Assessment Year : 2014-15] Mitsui & Co. India Pvt.Ltd., Vs Acit, 4Th Floor, World Mark, 3, Aero City, Sr-6, Nh-8, New Delhi-110037. New Delhi. Pan-Aadcm4488J Appellant Respondent Appellant By Shri Sanjay Kumar, Sr. Dr Respondent By Shri Ved Jain, Adv., Shri Aman Garg & Ms. Supriya Mehta, Ca Date Of Hearing 01.06.2023 Date Of Pronouncement 26.07.2023 Order

Section 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2014-15] ACIT, vs Mitsui & Co. India Pvt.Ltd., Circle-17(1), 4th Floor, World Mark, 3, Aero City, New Delhi. NH-8, New Delhi-110037. PAN-AADCM4488J APPELLANT RESPONDENT [Assessment Year : 2014-15] Mitsui & Co. India Pvt.Ltd., vs ACIT, 4th Floor, World Mark, 3, Aero City, SR-6, NH-8, New Delhi-110037. New Delhi. PAN-AADCM4488J APPELLANT RESPONDENT Appellant by Shri Sanjay Kumar, Sr. DR Respondent by Shri Ved Jain, Adv., Shri Aman Garg & Ms. Supriya Mehta,…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

ITA 2890/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S Honeywell Technolgoy Solutions Jt. Cit, Special Range 3 Pvt. Ltd. 2Nd Floor, Bmtc Building Survey No. 96 & 97, Boganahalli 6Th Block, Koramangala Village & Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 Pan – Aaach4151J Appellant Respondent Appellant By: Smt. Shreya Loyalaka, Advocate Respondent By: Shri Sumer Singh Meena, Cit-Dr Date Of Hearing: 30.03.2022 Date Of Pronouncement: 30.05.2022

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 2Section 2(2)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Shri B.R. Baskaran, Accountant Member M/s Honeywell Technolgoy Solutions Jt. CIT, Special Range 3 Pvt. Ltd. 2nd Floor, BMTC Building Survey No. 96 & 97, Boganahalli 6th Block, Koramangala Village and Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 PAN – AAACH4151J Appellant Respondent Appellant by: Smt. Shreya Loyalaka, Advocate Respondent by: Shri Sumer Singh Meena, CIT-DR Date of Hearing: 30.03.2022 Date of Pronouncement: 30…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

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

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 40

…ITA No.2884/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2009-10 M/s. Infosys BPM Limited JCIT Electronic City Special Range-3 Hosur Road Bengaluru Vs. Bengaluru 560 100 PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh, D.R. Date of Hearing : 11.11.2021 Date of Pronouncement : 22.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed his appeal challen…

M/S UKN PROPERTIES PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE

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

ITA 2012/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Jul 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 10Section 14ASection 40

…ITA No.2012/Bang/2016 M/s. UKN Properties Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. UKN Properties Pvt. Ltd. No.12, St. Patricks Arcade Residency Road, Richmond Town DCIT Circle-7(1)(1) Vs. Bangalore 560 025. Bangalore PAN NO : AAACU3584A APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Shri Kannan Narayanan, D.R. Date of Hearing : 24.06.2021 Date of Pronouncement : 02.07.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M/s. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant PAN AAACH 4151J Vs. Dy. Commissioner of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, CIT (D.R) Date of Hearing : 17.12.2020. Date of Pronouncement : 07.01.2021. O R D E R PER SHRI CHANDRA POOJARI, AM : This appeal by the assessee is directed against the…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE vs. M/S. ABB GLOBAL INDUSTRIES AND SERVICES PVT LTD, BANGALORE

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1660/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2010-11 ABB Global Industries and Vs. The Deputy Commissioner Services Pvt. Ltd. of Income Tax, (formerly ABB Global Industries Circle 11(1), and Services Ltd.), Bangalore. 21st Floor, WTC, Dr. Rajkumar Road, Malleshwaram West, Bangalore – 560 055. PAN: AADCA 3217B APPELLANT RESPONDENT Assessment year: 2010-11 The Deputy Commissioner Vs. ABB Global Industries and of Income Tax, Services Pvt. Ltd. Circle 11(1), (formerly ABB Global Industries Bangalore.…

ABB GLOBAL INDUSTRIES AND SERVICES PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), BANGALORE

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1488/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2010-11 ABB Global Industries and Vs. The Deputy Commissioner Services Pvt. Ltd. of Income Tax, (formerly ABB Global Industries Circle 11(1), and Services Ltd.), Bangalore. 21st Floor, WTC, Dr. Rajkumar Road, Malleshwaram West, Bangalore – 560 055. PAN: AADCA 3217B APPELLANT RESPONDENT Assessment year: 2010-11 The Deputy Commissioner Vs. ABB Global Industries and of Income Tax, Services Pvt. Ltd. Circle 11(1), (formerly ABB Global Industries Bangalore.…

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

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 418/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

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

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 323/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

VMWARE SOFTWARE INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BENGALURU

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 322/BANG/2018[2010-11]Status: DisposedITAT Bangalore23 Dec 2020AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

ITA 491/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…ITA No.491/Bang/2018 Infosys BPM Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2011-12 Infosys BPM Ltd. Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru Circle-3(1)(1) Bangalore PAN NO :AACCP4478N APPELLANT RESPONDENT IT(TP)A No.1156/Bang/2018 Assessment Year: 2011-12 Deputy Commissioner of Income- Infosys BPM Ltd. tax Electronic City Vs. Circle-3(1)(1) Hosur Road Bangalore Bengaluru APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. R…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS BPM LTD , BANGALORE

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

ITA 1156/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…ITA No.491/Bang/2018 Infosys BPM Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2011-12 Infosys BPM Ltd. Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru Circle-3(1)(1) Bangalore PAN NO :AACCP4478N APPELLANT RESPONDENT IT(TP)A No.1156/Bang/2018 Assessment Year: 2011-12 Deputy Commissioner of Income- Infosys BPM Ltd. tax Electronic City Vs. Circle-3(1)(1) Hosur Road Bangalore Bengaluru APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. R…

ASST.C.I.T., BANGALORE vs. M/S ACER INDIA PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 119/BANG/2016[2010-11]Status: DisposedITAT Bangalore02 Dec 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Mr. Muzaffar Hussain, D.RFor Respondent: Shri Sharath Rao, A.R
Section 40

…ITA No.119/Bang/2016 M/s. Acer India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Acer India Private Limited # 13, 6th Floor ACIT Embassy Heights Circle-1(1)(1) Vs. Magarath Road Bengaluru Next to Hosmat Hospital Bangalore-560 025. PAN NO : AACCA1237A APPELLANT RESPONDENT Appellant by : Mr. Muzaffar Hussain, D.R. Respondent by : Shri Sharath Rao, A.R. Date of Hearing : 05.11.2020 Date of Pronouncement : 02.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNT…

WIPRO LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE -2(2), BANGALORE

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY 2012-13 are partly allowed

ITA 581/BANG/2019[2010-11]Status: PendingITAT Bangalore15 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srinivasan, P.V., A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)

…ITA No.581 /Bang/2019 Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Wipro Limited Deputy Commissioner of 76R and 80P Doddakannelli Income-tax Sarjapur Road Circle-2(1) Vs. Bangalore-560 035 Bangalore PAN NO : AAACW0387R APPELLANT RESPONDENT Appellant by : Shri Srinivasan, P.V., A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 14.10.2020 Date of Pronouncement : 15.10.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed t…

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

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 114/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Oct 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, 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(IT)A Nos.107 to 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 respectively M/s. Acer India Private Ltd. Embassy Heights, 6th Floor Deputy Commissioner of No.13, Magrath Road Income-tax (IT) Vs. Next to Hosmat Hospital Circle-1(1), Bangalore-560 025 Bangalore PAN NO : AACCA1237A APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, A…

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