Yahoo Software Development India P. Ltd. v. JCIT

115 Taxmann.com 60Reported decision2020#12037 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2022.

Sections most often in play

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

Issues it is cited on

section 92a tested party working capital adjustment transactional net margin method specified domestic transaction related party transaction intangible assets comparable companies most appropriate method computer software arm's length price directions of the drp

Judgments citing Yahoo Software Development India P. Ltd. v. JCIT

Mindteck (India) Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

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

ITA 211/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

Section 143(3)

…IT(TP)A No.211/Bang/2022 M/s. Mindteck (India) Limited, Bangalore 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.211/Bang/2022 Assessment Year: 2017-18 Mindteck (India) Limited Block-1, 3rd Foor, 664 23/24 AMR Techpark Deputy Commissioner Hosur Main Road of Income-tax Vs. Bommanahalli, Circle-4(1)(1) Bangalore 560 068 Bangalore PAN NO : AAACH1072Q APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing 21 11 2022 Date of Prono…

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…

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R

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

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore 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.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

M/S. Citrix R & D India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 2428/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jun 2022AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Ms. Neera Malhotra, D.R

…IT(TP)A No.2428/Bang/2019 M/s. Citrix R&D India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.2428/Bang/2019 Assessment Year: 2015-16 M/s. Citrix R&D India Pvt. Ltd. Prestige Dynasty, Ground floor Deputy Commissioner of 33/2, Ulsoor Road Income-tax Vs. Bangalore 560 042 Circle-2(1)(1) Bangalore PAN NO : AABCN3639C APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 08.06.2022 Date of Pronouncement…

M/S. Te Connectivity Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…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.300/Bang/2021 Assessment year : 2016-17 TE Connectivity Services Vs. The Assessing Officer, India Private Ltd., National Faceless 59/2, 1st Floor, Gurudas Heritage, Assessment Centre, Block-b, 100 Feet Ring Road, Delhi. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : Shri Sriram Sheshadri & Ms. Amulya K., CAs Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2022 Dat…

M/S Inflow Technologies Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, ground Nos

ITA 3339/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Nitish Ranjan, CAFor Respondent: Sri.Pradeep Kumar, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.3338/Bang/2018: Asst.Year 2013-2014 ITA No.3339/Bang/2018: Asst.Year 2014-2015 M/s.Inflow Technologies Private The Asst.Commissioner of Limited, No.33 & 34, Inflow House Income-tax, Circle 3(1)(1) v. Bangalore. Indiranagar, 1st Stage Off 100ft Road Bangalore – 560 038. PAN : AABCI3528B. (Appellant) (Respondent) Appellant by : Sri.Nitish Ranjan, CA Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 04.08.2021 Date of Hearing : 03.08.2021 O R D E R Per George George…

M/S Inflow Technologies Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, ground Nos

ITA 3338/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Nitish Ranjan, CAFor Respondent: Sri.Pradeep Kumar, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.3338/Bang/2018: Asst.Year 2013-2014 ITA No.3339/Bang/2018: Asst.Year 2014-2015 M/s.Inflow Technologies Private The Asst.Commissioner of Limited, No.33 & 34, Inflow House Income-tax, Circle 3(1)(1) v. Bangalore. Indiranagar, 1st Stage Off 100ft Road Bangalore – 560 038. PAN : AABCI3528B. (Appellant) (Respondent) Appellant by : Sri.Nitish Ranjan, CA Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 04.08.2021 Date of Hearing : 03.08.2021 O R D E R Per George George…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range-3, Bangalore

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

ITA 2355/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jun 2020AY 2015-16

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.2355/Bang/2019 (Assessment Year: 2015-16) M/S. Goldman Sachs Services Pvt. Ltd., Wing A, B & C, Helios Business Park, 150, Orr, Kadubeesanahalli, Bangalore-560103 ….Appellant Pan Aaccg 2435N Vs. Joint Commissioner Of Income Tax, Special Range 3, Bangalore. ……Respondent.

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)

Section 143(3)Section 144CSection 144C(5)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2355/Bang/2019 (Assessment Year: 2015-16) M/s. Goldman Sachs Services Pvt. Ltd., Wing A, B & C, Helios Business Park, 150, ORR, Kadubeesanahalli, Bangalore-560103 ….Appellant PAN AACCG 2435N Vs. Joint Commissioner of Income Tax, Special Range 3, Bangalore. ……Respondent. Assessee By: Shri Sharath Rao, C.A. Revenue By: Ms. Neera Malhotra, CIT (D.R) Date of Hearing : 12.03.2020 Date of Pronouncement : 15.06.2020 O R D E R PER SHRI PAVAN K…