How many judgments cite Tivo Tech (P.) Ltd. v. Dy. CIT?

10 judgments on BharatTax cite Tivo Tech (P.) Ltd. v. Dy. CIT (117 Taxmann.com 259), spanning 2021 to 2022.

Tivo Tech (P.) Ltd. v. Dy. CIT

117 Taxmann.com 259Reported decision2020#10093 most cited

What is Tivo Tech (P.) Ltd. v. Dy. CIT authority for?

Negative working capital adjustments are not to be made for captive service providers compensated on a total cost plus basis, as they do not bear market risk.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2022.

Also referred to as

Tivo Tech · negative working capital adjustment · captive service provider · arm's length · transfer pricing · IT(TP)A No.2870/Bang/2017 · IT Appeal Nos. 1473 & 1385 (Beng.) of 2014 · IT Appeal No. 1628 of 2014

Judgments citing Tivo Tech (P.) Ltd. v. Dy. CIT

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

ITA 2870/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Mar 2022AY 2013-14

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.

For Appellant: Shri K.R. Vasudevan, A.R

Section 133(6)Section 143(3)Section 144C(13)Section 40Section 92C

…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…

M/S Quest Global Engineering Services Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

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

ITA 978/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Mar 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.978/Bang/2018 Assessment Year : 2013-14

For Appellant: Shri K.R. Pradeep/Smt. Girija G.P., A.RsFor Respondent: Shri Mudavathu Harish Chandra Naik

…IT(TP)A No.978/Bang/2018 Quest Global Engineering Services (P) 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 IT(TP)A No.978/Bang/2018 Assessment Year : 2013-14 Quest Global Engineering Services Pvt. Ltd. ACIT (Quality Engineering & Software Circle-5(1)(1) Technologies Pvt. Ltd. has now merged Bangalore with Quest Global Engineering Services Pvt. Ltd.) No.91, 17th Cross Vs. 14th Main, Sector-4 HSR Layout Bangalore 560 102 PAN NO : AAACQ0369B APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep…

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 :…

Ametek Instruments India Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal of the assessee is partly allowed, the revenue appeal is dismissed and C

ITA 499/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Sept 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A No.398/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 144C(5)Section 92B

…IT(TP)A No.398/Bang/2016 & CO 78/Bang/2016 & IT(TP)A No.499/Bang/2016 M/s. Ametek Instruments India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.398/Bang/2016 Assessment Year : 2011-12 M/s. Ametek Instruments India Pvt. Ltd. 1st Floor Left Wing Prestige, Featherlite Tech Park ACIT Circle-1(1)(1) Vs. Plot No.148, EPIP 2nd Phase Bangalore Whitefield, Bangalore 560 066 PAN NO : AAHCA2869B APPELLANT RESPONDENT C.O. No.78/Bang/2016 (Arising out of IT(TP)A No.398/Bang/2016) Ass…

Asst.C.I.T., Bangalore vs. M/S Ametek Instruments India Private Limited, Bangalore

In the result, the appeal of the assessee is partly allowed, the revenue appeal is dismissed and C

ITA 398/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Sept 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A No.398/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 144C(5)Section 92B

M/S.Kronos Systems India Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result this ground raised by assessee stands partly allowed

ITA 2301/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T Suryanarayana AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 92C(3)

…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.2301/Bang/2016 Assessment Year : 2012-13 Kronos Systems India Pvt. Ltd., The Asst. Commissioner of Tridib, Level 02, Unit 01, Income-tax, Bagmane Tech Park, Circle-4(1)(1), C.V Ramannagar, V Bengaluru. Bangalore-560093. s. PAN – AADCK 1052 G APPELLANT RESPONDENT Assessee by : Shri T Suryanarayana Advocate, Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 19-08-2021 Date of Pronouncement : 29-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

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…

Quality Engineering and Software Technologies Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 189/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.189/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 133(6)Section 143(3)Section 144CSection 92C

…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.189/Bang/2017 Assessment Year : 2012-13 M/s Quest Global Engineering Asst. Commissioner of Services Pvt.Ltd., Income-Tax, (Quality Engineering and Circle -5(1)(1), Software Technologies Pvt.Ltd., Vs. Bangalore. merged with Quest Global Engineering Services Pvt.Ltd., and now known as latter) PRIMROSE-7B,2nd Floor Embassy Tech village, Sarjapura-Marathahlli Ring Road,Devarabeesanahalli,Varthur Hobli, Bangalore-560095. PAN – AAACQ0369B APPELLANT RESPONDENT Asse…

M/S Microship Technology India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 323/BANG/2019[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Smt. Tanmay Rajkumar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(3)Section 254Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 Microchip Technology India The Dy. Commissioner of Pvt. Ltd., Income-Tax, Plot No.149-B EPIP Phase Circle-4(1)(2), Industrial Area, Vs. Bengaluru. Whitefield, Bengaluru-560 066. PAN – AABCM 9868 J APPELLANT RESPONDENT Assessee by : Smt. Tanmay Rajkumar, Advocate Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 10-03-2021 Date of Pronouncement : 14-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by ass…

Infeineon Technologies India Pvt. Ltd., Bangalore vs. Asst.C.I.T

Accordingly, this ground raised by assessee stands allowed

ITA 656/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Apr 2021AY 2011-12

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 Infineon Technologies India The Asst. Commissioner of Pvt. Ltd., Income-Tax, 9th Floor, Prestige Circle-3(1)(1), Thirulakshmi, No.11, Vs. Bengaluru. Mahatma Gandhi Road, Bengaluru-560 001. PAN – AABCS 6967 N APPELLANT RESPONDENT : Ms. Neera Malhotra, CIT-DR Revenue by Assessee by : Shri Sharath Rao, C.A Date of Hearing : 24-03-2021 Date of Pronouncement : 07-04-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been placed before us…