Which sections of the Income Tax Act does Trilogy E-Business Software India (P.) Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(3), Section 144C(13), Section 271(1)(c), Section 92CA.

Trilogy E-Business Software India (P.) Ltd. v. Dy. CIT

Q: How many judgments cite Trilogy E-Business Software India (P.) Ltd. v. Dy. CIT?

48 judgments on BharatTax cite Trilogy E-Business Software India (P.) Ltd. v. Dy. CIT (29 Taxmann.com 310), spanning 2015 to 2026.

29 Taxmann.com 310Income Tax Appellate Tribunal2013#2425 most cited

What is Trilogy E-Business Software India (P.) Ltd. v. Dy. CIT authority for?

For Transfer Pricing, this case clarifies that foreign exchange gains can be considered operating revenue for ITES providers, acknowledges the impact of offshore versus onsite development pricing on margins even when using TNMM, and affirms the use of a turnover filter for selecting comparable companies.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Trilogy E-Business Software India v. Dy. CIT · Section 92CA · transfer pricing · arm's length price · comparable companies · turnover filter · transactional net margin method · TNMM · operating revenue · foreign exchange gains · captive service provider

Also reported as

140 ITD 540

Sections most often in play

Section 133(6)Section 143(3)Section 144C(13)Section 271(1)(c)Section 92CA

Issues it is cited on

captive service provider section 92c(2)working capital adjustment related party transaction far analysis transactional net margin method tested party comparable companies arms length price most appropriate method intangible assets arm's length price

Judgments citing Trilogy E-Business Software India (P.) Ltd. v. Dy. CIT

M/S. NTT DATA GLOBAL SERVICES PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 5, BANGALORE

ITA 2533/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 Feb 2026AY 2015-16

For Appellant: Shri Chavali NarayanFor Respondent: Dr. Divya K. J

Section 133(6)Section 143(3)Section 144C(13)Section 144C(5)

…IT(TP)A No.2533/Bang/2019 Assessment Year 2015-2016 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, BENGALURU MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER IT(TP)A No.2533/Bang/2019 (Assessment Year:2015-2016) NTT DATA Global Delivery Services Private Limited Global Village Tech Park; Tower E, 9th Floor, MylasandraPattanagere Village, Off. Bangalore-Mysore Express Way, RVCE Post, Bengaluru, Karnataka – 560 058 [PAN:AABCK7777J] Appellant Vs Respondent The Joint Commissioner of Income Tax, Special Range – 5, Bengaluru Room No.243, 2nd Floor, BMTC Building, 80 Feet Road, Koramangala, Be…

CVENT INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee in both the A

ITA 187/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Mar 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: ShriDheeraj Kumar Jaiswal, Sr. DR

Section 92CSection 92D

…v. Ameriprise India (P) Ltd. (2017) 78 taxmann.com 373 (Delhi) - Pr. CIT v. Fiserv India (P) Ltd. (IT Appeal No. 17/2016, dated 6-1-2016] - Mix SAP Labs India Pvt. Lad. v. ACIT [2010] 8 taxmann.com 207 (Bangalore) - Trilogy E-Business Software India Pvt. Ltd. 12 Taxmann.com 464 (Bangalore) Cvent India Pvt LtdVs. The I.T.O 31. We have heard the rival submissions and have perused the relevant material on record. We are of the considered view that considering the business profile of the assessee, this contention raised on behalf of the assessee about inclusion of foreign exchange gains in operating revenue finds…

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…

AMD INDIA PRIVATE LIMITED,BENGALURU vs. ACIT, CIRCLE-1(1)(1), BANGALORE

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

AMD INDIA PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

M/S. HEWLETT-PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 3, BANGALORE

In the result the appeal of the assessee is partly allowed

ITA 2575/BANG/2019[2015-16]Status: DisposedITAT Bangalore20 Sept 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 2575/Bang/2019 (Assessment Year: 2015-16)

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Biju M.K. , CIT-DR

Section 115JSection 133(6)Section 143(2)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 2575/Bang/2019 (Assessment Year: 2015-16) M/s. Hewlett-Packard (India) vs JCIT, Special Range - 3 Software Operation Pvt. Ltd. Room No. 245, 2nd Floor Survey No. 192, Mahadevapura BMTC Building, 6th Block Post, Whitefield Road 60 Feet Road, Koramangala Bangalore 560048 Bangalore 560095 PAN – AAACH7164B (Appellant) (Respondent) Assessee by: Shri Padam Chand Khincha, CA Revenue by: Shri Biju M.K. , CIT-DR Date of hearing: 07/09/2022 Date of pronounceme…

FACEBOOK INDIA SERVICES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(1), HYDERABAD

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

ITA 2386/HYD/2018[2014-15]Status: DisposedITAT Hyderabad19 Sept 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 Facebook India Online Services Vs. The Deputy Commissioner Private Limited, Of Income Tax, 12Th Floor, Building No.20, Circle – 17(1), Unit 1203 & 1204, Hitech City, Hyderabad. Madhapaur, Hyderabad. Pan : Aabcf5150G. (Appellant) (Respondent) Assessee By: Shri Dhanesh Bafna & Chandni Shah Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 19.09.2022

For Appellant: Shri Dhanesh Bafna &For Respondent: Shri Rajendra Kumar – CIT-DR

Section 143(3)Section 271(1)(C)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 Facebook India Online Services Vs. The Deputy Commissioner Private Limited, of Income Tax, 12th Floor, Building No.20, Circle – 17(1), Unit 1203 & 1204, Hitech City, Hyderabad. Madhapaur, Hyderabad. PAN : AABCF5150G. (Appellant) (Respondent) Assessee by: Shri Dhanesh Bafna & Chandni Shah Revenue by: Shri Rajendra Kumar – CIT-DR Date of hearing: 20.07.2022 Date of pronouncement: 19.09.2022 O R D E R Per Laliet Kumar, J.M. The appeal of t…

INFOR (INDIA) PRIVATE LIMITED,HYDERABAD vs. ACIT CENTRAL CIRCLE-2(1), HYDERABAD

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

ITA 228/HYD/2022[2017-18]Status: DisposedITAT Hyderabad25 Aug 2022AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita-Tp No. 228/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) Infor (India) Private Limited, Vs. The Assistant Commissioner Hyderabad Of Income Tax, [Pan No. Aaacb6197Q] Circle-2(1), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Sunil Moti Lala, ARFor Respondent: Shri Solge Jost Kottaram, CIT-DR

Section 143(3)Section 144C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 228/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) Infor (India) Private Limited, Vs. The Assistant Commissioner Hyderabad of Income Tax, [PAN No. AAACB6197Q] Circle-2(1), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍र्थगि आवेदि सं. / S.A. No. 13/Hyd/2022 (Arising out of ITA No.228/Hyd/2022) (निर्धारण वर्ा / Assessment Year: 2017-18) Infor (India) Private Limited, Vs The Assi…

NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

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

ITA 319/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

Section 143(3)Section 144C(13)Section 92C(3)

…plying turnover filter, wherein all the decisions relied upon by Ld.CIT.DR has been considered and dealt with. 9.8 In support, reliance was placed on decisions of this Tribunal in case of Triology E Business Software India Pvt.Ltd., vs DCIT reported in (2013) 29 Taxmann.com 310 and decision of Hon'ble Bombay High Court in case of CIT vs Pentair Water India Pvt. Ltd in ITA No. 18/2015 vide order dated 16/09/15. Hon'ble High Court in case of Paintair water India Pvt.Ltd (supra) held that, turnover is a relevant criteria for choosing companies as comparables for determining ALP of international transaction. Even oth…

ITO WARD - 5(1)(1), BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,, BANGALORE

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

ITA 280/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Section 143(3)Section 144C(13)Section 92C(3)

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)

M/S. ESI SOFTWARE (INDIA) PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 2, BANGALORE

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

ITA 34/BANG/2020[2010-11]Status: DisposedITAT Bangalore23 Nov 2021AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.34/Bang/2020 : Asst.Year 2010-2011 M/S.Esi Software (India) Pvt.Ltd. The Income Tax Officer 24-25, 27Th Cross, Banashankari Ward 11(1) V. 2Nd State, Bangalore – 560 070. Bengaluru. Pan : Aabce2943C. (Appellant) (Respondent) Appellant By : Smt.Tanmayee Rajkumar, Advocate Respondent By : Smt.Priyadarshini Besaganni, Jcit-Dr Date Of Pronouncement : 25.11.2021 Date Of Hearing : 24.11.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Cit(A)’S Order Dated 10.10.2019. The Relevant Assessment Year Is 2010-2011. 2. The Assessee Has Raised Several Grounds & Sub- Grounds. However, During The Course Of Hearing, The Learned Ar Had Only Pressed Grounds 4.5 & 4.12. The Grounds 4.5 & 4.12 Read As Follows:-

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR

Section 10ASection 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.34/Bang/2020 : Asst.Year 2010-2011 M/s.ESI Software (India) Pvt.Ltd. The Income Tax Officer 24-25, 27th Cross, Banashankari Ward 11(1) v. 2nd State, Bangalore – 560 070. Bengaluru. PAN : AABCE2943C. (Appellant) (Respondent) Appellant by : Smt.Tanmayee Rajkumar, Advocate Respondent by : Smt.Priyadarshini Besaganni, JCIT-DR Date of Pronouncement : 25.11.2021 Date of Hearing : 24.11.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed a…

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…

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)

SYNECHRON TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

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

ITA 1692/PUN/2018[2014-15]Status: DisposedITAT Pune20 Jan 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1692/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited Cedar Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Pune-411 057. Pan : Aaics2894R .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri M.P. LohiaFor Respondent: Shri Sardar Singh Meena

Section 144C(5)Section 92C(2)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1692/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited CEDAR Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Pune-411 057. PAN : AAICS2894R .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent Assessee by : Shri M.P. Lohia Revenue by : Shr…

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

ITA 725/BANG/2017[2012-13]Status: DisposedITAT Bangalore04 Dec 2020AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.725/Bang/2017 Assessment Year: 2012-13

For Appellant: Shri Sarath Rao, A.RFor Respondent: Shri Sanjay Kumar, D.R

Section 143(3)

…IT(TP)A No.725/Bang/2017 Global e-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.725/Bang/2017 Assessment Year: 2012-13 M/s. Global E-Business Operations Pvt. Ltd. 2nd Floor Kalyani Platina, Phase-II ACIT Building Survey Number 16 & 24 Circle-3(1)(2) of Kundanahalli Village Vs. Bangalore K.R. Puram, Hobli Bangalore-560 066 PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Sarath Rao, A.R. Respondent by : Shri Sanjay Kumar, D.R. Date of Hearing…

MARATHON ELECTRIC INDIA PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

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

ITA 6100/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Nov 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Marathon Electric India Pvt. Vs Acit Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (Respondent) Aaacg5525H (Appellant)

Section 10BSection 144Section 254Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Marathon Electric India Pvt. Vs ACIT Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (RESPONDENT) AAACG5525H (APPELLANT) Appellant by Sh. Rohit Tiwari, Adv Respondent by Sh. Surendar Pal, CIT DR Date of Hearing 01.09.2020 Date of Pronouncement 27.11.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 19.10.2012 passed under Section 254/143(3) read with Section 144 C of the Inc…

DCIT 8(3), MUMBAI vs. SMARTSTREAM TECHNOLGIES INDIA P.LTD, MUMBAI

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 669/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

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