Trib.) and ITO v. Interwoven Software Services (India) (P.) Ltd.

74 Taxmann.com 103Reported decision2016#5309 most cited

What is Trib.) and ITO v. Interwoven Software Services (India) (P.) Ltd. authority for?

A company engaged in trading activities is functionally dissimilar to an assessee involved in marketing and sales support services and should be excluded as a comparable in transfer pricing analysis.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Also referred to as

ITO v. Interwoven Software Services India (P.) Ltd · 74 taxmann.com 103 · transfer pricing · comparable company · functional dissimilarity · trading activity · marketing and sales services · section 92CA · section 92

Issues it is cited on

comparable companiestransfer pricing adjustmenttnmmsection 92casection 92international transactiontransferopportunity of being heardcompanyindiasection 143business

Judgments citing Trib.) and ITO v. Interwoven Software Services (India) (P.) Ltd.

Metric Stream Infotech (India) Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, the appeal is partly allowed

ITA 314/BANG/2022[2010-11]Status: DisposedITAT Bangalore15 Sept 2022AY 2010-11

Bench: Shri N.V. Vasudevan, Vice Preseident & Ms. Padmavathy S

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.314/Bang/2022 Assessment year : 2010-11 M/s. MetricStream Infotech (India) Pvt. Ltd., Vs. The Assistant Commissioner #23 & 24, AMR Tech Park 4B, Hongasandra of Income Tax, Village, Begur Hobli, Circle 4(1)(2), Bengaluru – 560 068. Bengaluru. PAN: AACCM 4991 K APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.09.2022 Date of Pronouncement : 15.09.2022 O R D E…

Addl/Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Pvt Ltd, Bangalore

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

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

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

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore 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.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Texas Instruments (India) Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

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

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

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

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore 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.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S First American (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-11(3), Bangalore

In the result, appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 43/BANG/2018[2010-11]Status: DisposedITAT Bangalore02 Feb 2022AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal No. and Appellant Respondent Assessment Year IT(TP)A No. M/s. First American (India) Private Deputy Commissioner of 43/Bang/2018 Limited, Income Tax, Ground to 7th Floor, Aveda Meta 2010-11 Circle - 11(3), Building, Bengaluru. No.184, BBMP PID No.82 – 105 – 8/1, Old Madras Road, Indiranagar PO, Bengaluru – 560 038. PAN: AABCF 3186 E ITA No. Deputy Commissioner of M/s. First American 2586/Bang/2017 Income Tax, (India) Private Limited, 2010-11 Circle – 3(1)(1),…

Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru vs. M/S First American (India) Pvt Ltd, Bengaluru

In the result, appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 2586/BANG/2017[2010-11]Status: DisposedITAT Bangalore02 Feb 2022AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal No. and Appellant Respondent Assessment Year IT(TP)A No. M/s. First American (India) Private Deputy Commissioner of 43/Bang/2018 Limited, Income Tax, Ground to 7th Floor, Aveda Meta 2010-11 Circle - 11(3), Building, Bengaluru. No.184, BBMP PID No.82 – 105 – 8/1, Old Madras Road, Indiranagar PO, Bengaluru – 560 038. PAN: AABCF 3186 E ITA No. Deputy Commissioner of M/s. First American 2586/Bang/2017 Income Tax, (India) Private Limited, 2010-11 Circle – 3(1)(1),…

M/S Mformation Software Technologies India Pvt Ltd, Bangalore vs. Office of the Commissioner of Income Tax (A)-4, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 450/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Oct 2021AY 2010-11

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…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 Nos. 450 & 1214/Bang/2017 Assessment years : 2010-11 & 2011-12 M/s. MFormation Software Vs. The Income Tax Officer, Technologies India Pvt. Ltd., Ward 12(1), KH No.37/11/37/28, Bangalore. Village Kapashera, CNG Station, New Delhi – 110 037. PAN: AAECM 0999F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.09.2021 Date of Pronouncement : 06.10.2021…

M/S Mformation Software Technologies India Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)-4, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 1214/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Oct 2021AY 2011-12

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…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 Nos. 450 & 1214/Bang/2017 Assessment years : 2010-11 & 2011-12 M/s. MFormation Software Vs. The Income Tax Officer, Technologies India Pvt. Ltd., Ward 12(1), KH No.37/11/37/28, Bangalore. Village Kapashera, CNG Station, New Delhi – 110 037. PAN: AAECM 0999F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.09.2021 Date of Pronouncement : 06.10.2021…

DCIT, Bangalore vs. M/S Cisco Systems Bv - India Branch, Bangalore

In the result appeal filed by revenue stands partly allowed and appeal filed by assessee stands allowed

ITA 309/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Aug 2021AY 2011-12

Bench: Shri Br Baskaran & Smt. Beena Pillaiit(It)A No.309/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Rajan Vora, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No.309/Bang/2016 Assessment Year : 2011-12 The Dy. Commissioner of M/s CISCO Systems BV- Income-Tax (IT), India Branch, Circle-1(1), Brigade South Parade, Bengaluru. Vs. No.10, Mahatma Gandhi Road, Bengaluru-560 001. PAN – AACCC 4836 D APPELLANT RESPONDENT IT(IT)A No.426/Bang/2016 Assessment Year : 2011-12 M/s CISCO Systems BV- The Dy. Commissioner of India Branch, Income-Tax (IT), Brigade South Parade, Circle-1(1), No.10, Mahatma Gandhi Vs. Bengaluru. Road, Benga…

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Huawei Technologies India Pvt Ltd, Bangalore

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

ITA 2140/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

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

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

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

ITA 2051/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

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

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1940/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Aug 2021AY 2013-14

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

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, both the appeals are partly allowed

ITA 639/BANG/2016[]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…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.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 637/BANG/2016[20101-11]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…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.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

Analog Devices India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, appeal filed by assessee stands allowed and appeal filed by revenue stands dismissed as indicated hereinabove

ITA 38/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.38/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Darpan Kirpalani, AdvocateFor Respondent: Shri Kannan Narayanan, JCIT
Section 250

…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.38/Bang/2015 Assessment Year : 2010-11 M/s Analog Devices India Pvt. The Dy. Commissioner of Ltd., Income-Tax, Salarpuria Nova, No.1, Circle -1(1)(1), Varthur Road, Vs. Bangalore. Nagavarapalya, Old Madras Road, Bengaluru-560 093. PAN – AABCA 1873 F APPELLANT RESPONDENT IT(TP)A No.58/Bang/2015 Assessment Year : 2010-11 The Dy. Commissioner of M/s Analog Devices India Income-Tax, Pvt. Ltd., Circle -1(1)(1), Salarpuria Nova, No.1, Bangalore. Vs. Varthur Road,…

Altisource Business Solutions Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the revenue’s appeal is partly allowed

ITA 335/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(5)

…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.178/Bang/2015 Assessment year : 2010-11 The Deputy Commissioner Vs. M/s. Altisource Business Solutions of Income Tax, Private Ltd., 3rd & 5th Floors of Wing A Circle 1(1)(1), & 4th Floor of Wing B, Block No.12, Bangalore. Pritech Park, Survey No.51-64/4, Bellandur Village, Sarjapur- Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO 9467A APPELLANT RESPONDENT IT(TP)A No.335/Bang/2015 Assessment year : 2010-11 M/s. Altisource Business Vs. The Dep…

DCIT, Bangalore vs. M/S Altisource Business Solutions Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed

ITA 178/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(5)

…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.178/Bang/2015 Assessment year : 2010-11 The Deputy Commissioner Vs. M/s. Altisource Business Solutions of Income Tax, Private Ltd., 3rd & 5th Floors of Wing A Circle 1(1)(1), & 4th Floor of Wing B, Block No.12, Bangalore. Pritech Park, Survey No.51-64/4, Bellandur Village, Sarjapur- Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO 9467A APPELLANT RESPONDENT IT(TP)A No.335/Bang/2015 Assessment year : 2010-11 M/s. Altisource Business Vs. The Dep…

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…

Pangea 3 Legal Database Systems P. Ltd, Mumbai vs. DCIT 10(3)(2), Mumbai

ITA 484/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am आयकर अपील सुं/ Ita No. 484/Mum/2016 (यनिाारण बर्ा / Assessment Year 2011-12) प्रत्याक्षेप सM. / Co No. 24/Mum/2016 (Arising In Ita No. 431/Mum/2016 For Ay 2011-12)

For Appellant: Shri MP Lohia &For Respondent: Shri Rajneesh Yadav, DR
Section 143(3)Section 144C

…आयकर अपीलीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री महावीर ससुंह, न्याययक सदस्य एवुं श्री मनोज क मार अग्रवाल, लेखा सदस्य के समक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सुं/ ITA No. 484/Mum/2016 (यनिाारण बर्ा / Assessment Year 2011-12) प्रत्याक्षेप सM. / CO No. 24/Mum/2016 (Arising in ITA No. 431/Mum/2016 for AY 2011-12) Pangea3 Legal Database Systems Private Limited, Level 3, Tower II, Phase II, Raiaskaran ……………. Appellant Tech Park, Saki naka, Andheri-Kurla Road, / अपीलाथी Andheri (East), Mumbai-400 072 स्थायी लेखा सुं /PAN…

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