Telcordia Technologies India (P.) Ltd. v. Asstt. CIT

22 Taxmann.com 96Income Tax Appellate Tribunal2012#4637 most cited

What is Telcordia Technologies India (P.) Ltd. v. Asstt. CIT authority for?

Provisions for doubtful debts are not part of operating costs and are considered non-operating in nature when calculating operating profit. Only receipts and expenditures directly related to determining profit should be included.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

Telcordia Technologies India · provision for doubtful debts · operating cost · non-operating income · transfer pricing · comparable company · segmental information · software development services · ITAT

Sections most often in play

Section 115OSection 143(3)Section 144CSection 14ASection 234BSection 234CSection 271(1)(c)Section 37(1)

Judgments citing Telcordia Technologies India (P.) Ltd. v. Asstt. CIT

Yokogawa India Limited, Bangalore vs. Deputy Commissioner of Income Tax Large Taxpayers Unit, Bangalore

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

ITA 2088/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Feb 2024AY 2013-14

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

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.2088/Bang/2017 Assessment year : 2013-14 Yokogawa India Limited, Vs. The Deputy Commissioner Plot No.96, Electronic City, of Income Tax, Bangalore – 560 100. Large Taxpayers Unit, PAN : AAACY 0840P Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.11.2023 Date of Pronouncement : 01.02.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member T…

Carl Zeiss India (Bangalore) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 192/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 192/Bang/2022 Assessment Year : 2017-18 M/S. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner Of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. Pan: Aadcc6152H Appellant Respondent : Shri Nageshwar Rao, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 12-04-2023 Date Of Pronouncement : 16-06-2023 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Assessment Order Dated 25.01.2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Carl Zeiss India (Bangalore) Private Limited (Hereinafter Referred To As "Carl Zeiss India" Or "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National Faceless Center, Delhi (Hereinafter Referred To As "Ld. Assessing Officer" Or The "Ld. Ao"), Dated 25 January 2022 For The Assessment Year ("Ay")

For Respondent: Shri Nageshwar Rao
Section 143(3)Section 144BSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 192/Bang/2022 Assessment Year : 2017-18 M/s. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. PAN: AADCC6152H APPELLANT RESPONDENT : Shri Nageshwar Rao, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 12-04-2023 Date of Pronouncement : 16-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

American Power Conversion (India) Private Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, appeal of the assessee stands partly allowed as indicated herein above

ITA 1111/BANG/2012[2008-09]Status: DisposedITAT Bangalore28 Feb 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1111/Bang/2012 Assessment Year : 2008-09

For Appellant: Shri Ketan Ved, CA
Section 133(6)Section 143(3)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. 1111/Bang/2012 Assessment Year : 2008-09 M/s. Schneider Electric IT Business India Pvt. Ltd., [formerly known as The Additional American Power Commissioner of Conversion (India) Pvt. Income Tax, Ltd.] LTU, 187/3 & 188/3, Jigani, Vs. Bangalore. Bangalore – 562 106. PAN: AACCA6398Q APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA : Shri Sumer Singh Meena, Revenue by CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BE…

M/S Te Connectivity India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Large Tax Payers Unit Circle-1, Bangalore

In the result, both the appeal of the assessee and the appeal of the Revenue are partly allowed

ITA 693/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Nov 2021AY 2012-13

Bench: Shri Chandra Poojariandshri George George K

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri Pradeep Kumar Priyadarshini Besaganni, JCIT
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A No.2228/Bang/2019 Assessment year : 2010-11 M/s Samsung R&D Institute India Vs. The Dy. Commissioner of Income- Bangalore Pvt. Ltd., tax, 2870, Phoenix Building, Circle-12(3), Bagmane Constellation Business Bengaluru. Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bengaluru-560 037. PAN – AAICS 6290 F ASSESSEE REVENUE IT(TP)A No.2225/Bang/2019 Assessment year : 2010-11 The Jt. Commissioner of Income- Vs. M/s Samsung R&D Institute India…

M/S. Samsung R & D Institute India-Bangalore Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 12(3), Bangalore

In the result, both the appeal of the assessee and the appeal of the Revenue are partly allowed

ITA 2228/BANG/2019[2010-11]Status: DisposedITAT Bangalore24 Nov 2021AY 2010-11

Bench: Shri Chandra Poojariandshri George George K

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri Pradeep Kumar Priyadarshini Besaganni, JCIT
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A No.2228/Bang/2019 Assessment year : 2010-11 M/s Samsung R&D Institute India Vs. The Dy. Commissioner of Income- Bangalore Pvt. Ltd., tax, 2870, Phoenix Building, Circle-12(3), Bagmane Constellation Business Bengaluru. Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bengaluru-560 037. PAN – AAICS 6290 F ASSESSEE REVENUE IT(TP)A No.2225/Bang/2019 Assessment year : 2010-11 The Jt. Commissioner of Income- Vs. M/s Samsung R&D Institute India…

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92C

…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…

M/S Maxim India Intergrated Circuit Design Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

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

ITA 1573/BANG/2017[2013-14]Status: DisposedITAT Bangalore02 Nov 2020AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Gollapinni Mallikarjuna, D.R
Section 143(3)Section 234CSection 40

…IT(TP)A No.1573/Bang/2017 M/s. Maxim India Integrated Circuit Design Pvt. Ltd., Bengaluru 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.1573/Bang/2017 Assessment Year: 2013-14 M/s. Maxim India Integrated Circuit Design Pvt. Ltd. Deputy 4th Floor Tower B, Commercio @ Mantri, Commissioner of Survey No.51/2, 51/3, 51/4, Income-tax Devarabesanahalli Vs. Circle-4(1)(2) Kariyammana Agrahara VarthurHobli Bengaluru Bengaluru-560 103 PAN NO :AACCM9437E APPELLANT RESPONDENT Appellant by : Shri Padamchand Khin…

Emulex Communications Private Limited, Bangalore vs. ITO, Bangalore

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 230/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER IT(TP)A Nos. and Appellant Respondent Assessment year 230/Bang/2015 M/s. Emulex Communications Income-tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. PAN : AACCA 9990 L 152/Bang/2015 Income-tax Officer, M/s. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. PAN : AACCA 9990 L Revenue by : Shri. C. H. Sundar Rao, CIT-DR(ITAT)(B…

ITO, Bangalore vs. M/S Emulex Communications Pvt. Ltd., Bangalore

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 152/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER IT(TP)A Nos. and Appellant Respondent Assessment year 230/Bang/2015 M/s. Emulex Communications Income-tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. PAN : AACCA 9990 L 152/Bang/2015 Income-tax Officer, M/s. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. PAN : AACCA 9990 L Revenue by : Shri. C. H. Sundar Rao, CIT-DR(ITAT)(B…

The Pr. Commissioner of Income Tax Gurgaon vs. M/S Equant Solutions India Pvt Ltd

Appeals stand disposed of in the above terms

ITA/419/2016HC Punjab & Haryana30 Oct 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

…ITA No.419 of 2016 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 30.10.2019 1. ITA No.419 of 2016 (O&M) The Principal Commissioner of Income Tax, Gurgaon ...... Appellant versus M/s Equant Solutions India Pvt. Ltd. ...... Respondent 2. ITA No.405 of 2016 (O&M) The Principal Commissioner of Income Tax, Gurgaon ...... Appellant versus M/s Orange Business Services India Solutions (P) Ltd. ...... Respondent 3. ITA No.405 of 2018 (O&M) Orange Business Services India Solutions Pvt. Ltd. ...... Appellant versus Deputy Commissioner of Inco…

Emerson Electric Company ( India) P. Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

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

ITA 372/MUM/2017[2010-11]Status: DisposedITAT Mumbai09 Oct 2019AY 2010-11

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Emerson Electric Vs. Deputy Commissioner Of Company (India) Private Income Tax Circle – 3(1) Limited Aayakar Bhavan 301, Solitaire Corporate Park M.K.Road, 151, M.V.Road Mumbai – 400 020 Andheri (E) Mumbai – 400 093

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Emerson Electric Vs. Deputy Commissioner of Company (India) Private Income Tax Circle – 3(1) Limited Aayakar Bhavan 301, Solitaire Corporate Park M.K.Road, 151, M.V.Road Mumbai – 400 020 Andheri (E) Mumbai – 400 093 PAN/GIR No. AAACE12602B (Appellant) .. (Respondent) Deputy Commissioner of Vs. M/s. Emerson Electric Company Income Tax Circle – (India) Private Limited 3(1) 301, Solitaire Corporate Park Aayakar Bhavan 151, M.V.Road M.K.Road, Andheri (E) Mumbai – 400 020 Mumbai – 400 093 PAN/GIR No. AAAC…

24/7 Customer Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal by the assessee and revenue are treated as partly allowed, while CO of the assessee is partly allowed for statistical purposes

ITA 550/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Sept 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Vikram Singh Yadav, Accountant Membe It(Tp)A No.498/Bang/2015 Assessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR), ITAT, Bangalore
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBE IT(TP)A No.498/Bang/2015 Assessment year : 2010-11 The Assistant Commissioner Vs. 24/7 Customer Private Ltd., of Income Tax, 2/1, 2/2, 2/3 & 5/1, Circle 2(4)(1), Embassy Golf Links Business Park, Bangalore. Challaghatta Village, Varthur Hobli, Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAACZ 1014A APPELLANT RESPONDENT IT(TP)A No.550/Bang/2015 & CO No.129/Bang/2015 [in IT(TP)A 498/Bang/2015] Assessment year : 2010-11 24/7 Customer Private Ltd., Vs. The A…

Asst.C.I.T., Bangalore vs. M/S 24/7 Customer Pvt. Ltd., Bangalore

In the result, the appeal by the assessee and revenue are treated as partly allowed, while CO of the assessee is partly allowed for statistical purposes

ITA 498/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Sept 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Vikram Singh Yadav, Accountant Membe It(Tp)A No.498/Bang/2015 Assessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR), ITAT, Bangalore
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBE IT(TP)A No.498/Bang/2015 Assessment year : 2010-11 The Assistant Commissioner Vs. 24/7 Customer Private Ltd., of Income Tax, 2/1, 2/2, 2/3 & 5/1, Circle 2(4)(1), Embassy Golf Links Business Park, Bangalore. Challaghatta Village, Varthur Hobli, Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAACZ 1014A APPELLANT RESPONDENT IT(TP)A No.550/Bang/2015 & CO No.129/Bang/2015 [in IT(TP)A 498/Bang/2015] Assessment year : 2010-11 24/7 Customer Private Ltd., Vs. The A…

Dun & Bradstreet Information Services India P.Ltd, Mumbai vs. DCIT 8(1), Mumbai

The appeal stands partly allowed

ITA 3593/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jun 2019AY 2007-08

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Farrokh V. Irani–Ld. ARFor Respondent: Shri Ganesh S. Bare-Sr.AR
Section 133(6)Section 92C(2)

…1 M/s Dun & Broadstreet Info. Servives I. Pvt. Ltd. Assessment Year 2007-08 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.3593/Mum/2012 (िनधा"रण वष" / Assessment Year: 2007-08) Dun & Bradstreet Information DCIT-8(1) बनाम नाम नाम/ नाम Services India Private Limited Aaykar Bhavan, M.K. Marg ICC Chambers, 98, Saki Vihar Road Mumbai-400 020. Vs. Powai, Mumbai-400 072. "थायीलेखासं./जीआइ…

The Pr Commissioner of Income -Tax CIT (A) vs. M/S Acusis Software India Pvt. Ltd

ITA/443/2017HC Karnataka02 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260Section 260A

…1/16 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 2ND DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.443/2017 BETWEEN: 1. The Pr. Commissioner of Income -tax CIT (A) 5th Floor, BMTC Building 80 Feet Road, Kormangala Bengaluru-560 095 2. The Income -Tax Officer Ward-11(1), Present Address Ward-1(1)(1) 2nd Floor, BMTC Building 80 Feet Road, Kormangala Bengaluru-560 095 …Appellants (By Mr. Aravind K.V, Advocate) AND: M/s Acusis Software India Pvt. Ltd., No.17/2, Dollars Chambers Lalbagh…

Hyundai Motor India Engineering Private Limited., Hyd, Hyderabad vs. DCIT, Circle-2(2), Hyderabad

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

ITA 87/HYD/2017[2012-13]Status: DisposedITAT Hyderabad08 Jun 2018AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Hyundai Motor India Engg. Pvt. Vs. Dy. Commissioner Of Income- Ltd., Hyderabad Tax, Circle – 2(2), Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: Shri K. Srinivasa Reddy
Section 139(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Hyundai Motor India Engg. Pvt. vs. Dy. Commissioner of Income- Ltd., Hyderabad tax, Circle – 2(2), Hyderabad. PAN – AABCH 7867 C (Appellant) (Respondent) Assessee by : Shri K.R. Vasudevan Revenue by : Shri K. Srinivasa Reddy Date of hearing 09-04-2018 Date of pronouncement 08-06-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal is preferred by the assessee against the order passed u/s 143(3) r.w.s. 92CA r.w.s.144C of t…

Tavant Technologies India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of assessee are partly allowed

ITA 1592/BANG/2012[2008-09]Status: DisposedITAT Bangalore31 May 2017AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Vijay Pal Rao

For Appellant: Shri Gurunathan, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. Nos.292/Bang/2014 & 1592/Bang/2012 (Assessment Years : 2007-08 & 2008-09) M/s. Tavant Technologies Vs. Dy. Commissioner of Income India Pvt. Ltd., Tax, No.12, CSRIE-II, Circle 12(4), Bangalore. Guava Garden, 5th Block, Koaramangala, Bangalore-560 095 PAN AABCT 3261E Appellant Respondent. Appellant By : Shri Gurunathan, Advocate. Respondent By : Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru. Date of Hearing : 02.03.2017. Date of Pronouncement : 31.05…

Misys Software Solutions (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeals of the assessee as well as revenue are

ITA 491/BANG/2015[2010-11]Status: DisposedITAT Bangalore19 May 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sharath Rao, CAFor Respondent: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.491/Bang/2015 (Assessment Year : 2010-11) M/s. Misys Software Solutions (India) Pvt. Ltd., Bagmane Constellation Business Park, 4 to 6th Floors, Virgo Buldg. ORR, Doddenekkundi, Marathahalli, Bangalore-37. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 4(1)(2), Bangalore. ….. Respondent. I.T. (T.P) A. No.174/Bang/2015 (Assessment Year : 2010-11) (By Revenue) Assessee By : Shri Sharath Rao, CA Revenue By : Ms. Neera Malhotra, CIT (DR) (…

M/S.Swiss Re Global Business Solutions India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result the appeal of the assessee is partly allowed

ITA 2315/BANG/2016[2012-13]Status: DisposedITAT Bangalore13 Apr 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Chavali Narayan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No. 2315/Bang/2016 Assessment year : 2012-13 M/s. Swiss Re Global Business Solutions India Private Limited [Formerly known as Swiss Re Shared Services (India) Private Limited], The Deputy Commissioner of Vaswani Centropolis, 2nd to 6th Income Tax, Vs. Floor, Circle – 6(1)(2), No. 21, Langford Road, Bangalore. Langford Town, Bangalore – 560 027. PAN: AAECS 8786L APPELLANT RESPONDENT Appellant by : Shri Chavali Narayan, CA Respondent by : Ms. Neera Malhotra, C…

Acusis Software India Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 442/BANG/2011[2004-05]Status: DisposedITAT Bangalore04 Nov 2016AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. Chavali Narayana, CAFor Respondent: Shri. D. Sudhakar Rao, CIT-DR
Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE ` BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.442/Bang/2011 (Assessment year: 2004-05) Assessee’s Appeal M/s. Acusis Software India Pvt. Ltd., Vs. The Income Tax Officer, No. 17/2, Dollars Chambers, Ward-11(1), Bangalore. Lalbagh Road, Bangalore – 560 027. PAN : AADCA2415P Appellant Respondent Revenue’s Appeal IT(TP)A No.444/Bang/2011 (Assessment year: 2004-05) The Income Tax Officer, Vs. M/s. Acusis Software India Pvt. Ltd., Ward-11(1), Bangalore. Bangalore – 560 027. PAN : AADCA2415P Appel…