Tavant Technologies India (P.) Ltd. v. DCIT, Circle 7(1)(1), Bangalore

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Judgments citing Tavant Technologies India (P.) Ltd. v. DCIT, Circle 7(1)(1), Bangalore

CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCE-2(1)(1), BANGALORE

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

ITA 390/BANG/2021[2009-10]Status: DisposedITAT Bangalore17 Aug 2023AY 2009-10

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.390/Bang/2021 Assessment year : 2009-10 Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 26.07.2023 Date o…

M/S. SPRINKLR INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(2), BENGALURU

In the result, the appeal filed by the assessee is partly allowed and the stay application filed by the assessee is dismissed

ITA 250/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Jul 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.250/Bang/2022 : Asst.Year 2017-2018 & Sa No.22/Bang/2022 M/S.Sprinklr India Private Limited The Deputy Commissioner Of 3Rd Floor, East Wing Building Income-Tax, Circle 6(1)(2) V. Bengaluru. No.3, Block B, Divyashree 770 Town Centre, Off Hal Airport Road, Yamlur P.O. Bengaluru – 560 037. Pan : Aaqcs9370N. (Appellant/Applicant) (Respondent) Appellant By : Sri.Tata Krishna, Advocate Respondent By : Sri.Sumeer Singh Meena, Cit-Dr Date Of Pronouncement : 15.07.2022 Date Of Hearing : 13.07.2022 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 18.02.2022. The Relevant Assessment Year Is 2017-2018. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Wholly Owned Subsidiary Of Sprinklr Us. It Provides Software Development Services To Its Parent Company. For The Assessment Year 2017-2018, The Return Of Income Was Filed On 31.10.2017 Declaring Total Income Of Rs.24,99,66,540. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued. During The 2 It(Tp)A No.250/Bang/2022 & Sa 22/B/2022. M/S.Sprinklr India Private Limited. Course Of Assessment Proceedings, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The International Transaction Undertaken By The Assessee With Its Associated Enterprises (Aes). The Tpo Vide His Order U/S 92Ca Of The I.T.Act Dated 27.01.2021 Determined The Tp Adjustment Of Rs.12,63,71,153. The Details Of The Tp Adjustment Made By The Tpo Reads As Follows:-

For Appellant: Sri.Tata Krishna, AdvocateFor Respondent: Sri.Sumeer Singh Meena, CIT-DR

Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.250/Bang/2022 : Asst.Year 2017-2018 & SA No.22/Bang/2022 M/s.Sprinklr India Private Limited The Deputy Commissioner of 3rd Floor, East Wing Building Income-tax, Circle 6(1)(2) v. Bengaluru. No.3, Block B, Divyashree 770 Town Centre, Off HAL Airport Road, Yamlur P.O. Bengaluru – 560 037. PAN : AAQCS9370N. (Appellant/Applicant) (Respondent) Appellant by : Sri.Tata Krishna, Advocate Respondent by : Sri.Sumeer Singh Meena, CIT-DR Date of Pronouncement : 15.07.2022 Date of Hearing : 1…

AGGRESSIVE DIGITAL SYSTEMS PRIVATE LIMITED,HARYANA vs. ITO, WARD-1(1), GURGAON

In the result, the appeal of the assessee is allowed

ITA 874/DEL/2021[2016-17]Status: DisposedITAT Delhi10 Jan 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 874/Del/2021 : Asstt. Year : 2016-17 Aggressive Digital Systems Pvt. Ltd., Vs Income Tax Officer, Plot No. 596-597, Sector-8, Imt Ward-1(1), Manesar, Gurgaon, Haryana-122050 Gurgaon (Appellant) (Respondent) Pan No. Aanca7751J Assessee By : Mr. Siddhartha Sinha, Adv. Revenue By : Sh. Anand Kumar Kedia, Cit Dr Date Of Hearing: 06.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Mr. Siddhartha Sinha, AdvFor Respondent: Sh. Anand Kumar Kedia, CIT DR

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 874/Del/2021 : Asstt. Year : 2016-17 Aggressive Digital Systems Pvt. Ltd., Vs Income Tax Officer, Plot No. 596-597, Sector-8, IMT Ward-1(1), Manesar, Gurgaon, Haryana-122050 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AANCA7751J Assessee by : Mr. Siddhartha Sinha, Adv. Revenue by : Sh. Anand Kumar Kedia, CIT DR Date of Hearing: 06.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the…

SERCO INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jan 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs Dcit, 6Th Floor, Tower-B, Building No. 8, Circle-2, Dlf Cyber City, Phase-Ii, Gurgaon Gurgaon (Appellant) (Respondent) Pan No. Aajcs6704P Assessee By : Sh. Suraj Bhan Nain, Ca Revenue By : Sh. M. Baranwal, Sr. Dr Date Of Hearing: 04.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Sh. Suraj Bhan Nain, CAFor Respondent: Sh. M. Baranwal, Sr. DR

Section 10ASection 143(3)Section 144C(13)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs DCIT, 6th Floor, Tower-B, Building No. 8, Circle-2, DLF Cyber City, Phase-II, Gurgaon Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAJCS6704P Assessee by : Sh. Suraj Bhan Nain, CA Revenue by : Sh. M. Baranwal, Sr. DR Date of Hearing: 04.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated…

M/S. APTEAN INDIA PVT. LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BENGALURU

In the result, appeal by the assessee is partly allowed

ITA 2638/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2638/Bang/2017 Assessment Year : 2013-14 M/S. Aptean India Private Limited, Vs. The Deputy Commissioner Of Income Tax, (Formerly Aptean Software India Pvt. Ltd.,) Circle -1(1)(1), Level-5 (8Th Floor), Golden Heights, Bengaluru. No.1/2, 59Th C Cross, 4Th M Block, Rajajinagar, Bengaluru – 560 010. Pan : Aaccp 7154 M Appellant Respondent Appellant By : Shri. G. S. Prashanth, Ca Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 28.10.2021 Date Of Pronouncement : 09.11.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Assessment Order Dated 11.10.2017 Of Dcit, Circle 1(1)(2), Bengaluru, Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) Relating To Assessment Year 2013-14. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee & Its Wholly Owned Holding Company Were Associated Enterprises

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.2638/Bang/2017 Assessment Year : 2013-14 M/s. Aptean India Private Limited, Vs. The Deputy Commissioner of Income Tax, (formerly Aptean Software India Pvt. Ltd.,) Circle -1(1)(1), Level-5 (8th Floor), Golden Heights, Bengaluru. No.1/2, 59th C Cross, 4th M Block, Rajajinagar, Bengaluru – 560 010. PAN : AACCP 7154 M APPELLANT RESPONDENT Appellant by : Shri. G. S. Prashanth, CA Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru Date of hearing :…

M/S.MARLABS SOFTWARE PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 2029/BANG/2016[2012-13]Status: DisposedITAT Bangalore17 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 142(1)Section 143(1)Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2029/Bang/2016 Assessment Year : 2013-14 Marlabs Innovations Pvt. The Dy. Commissioner of Ltd., Income-tax, (Successor of Marlabs Circle-4(2)(2), Software Pvt. Ltd.,) Vs. Bengaluru. No.2, 1st Floor, SR Complex, Tavarekere Main Road, SG Palya, Bengaluru-560 029. PAN – AACCM 6627 Q APPELLANT RESPONDENT Assessee by : Shri Bharath L, C.A Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 22-07-2021 Date of Pronouncement : 17-09-2021 ORDER PER BEENA…

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

In the result appeal filed by assessee stands partly allowed as indicated hereinabove

ITA 2679/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Nov 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri Aliasgar Ramprewala, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 133(6)Section 143(3)Section 144C(13)

…N THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 Aptean India Pvt. Ltd., The Dy. Commissioner of Level-5 (8th Floor), Income Tax, ‘Golden Heights’, No.1/2, Circle-1(1)(2), 59th C Cross, 4th M Block, Vs. Bengaluru. Rajajinagar, Bengaluru-560 100. PAN – AAACC 5890 M APPELLANT RESPONDENT Assessee by : Shri Aliasgar Ramprewala, C.A Respondent by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 20-10-2020 Date of Pronouncement : 06-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…