Zyme Solutions Pvt Ltd. v. ACIT (101 Taxmann.com 292)

M/S. Outsourcepatrners International Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 5(1)(2), Bangalore

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

ITA 2171/BANG/2019[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.2171/Bang/2019 : Asst.Year 2012-2013 M/S.Outsourcepartners The Deputy Commissioner Of International Private Limited Income-Tax Circle 5(1)(2) V. Tower 2D, Embassy Tech Village Bengaluru. Devarabeesanahalli Outer Ring Road Bangalore – 560 037. Pan : Aaaco5734C. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Srinivas T.Bidari, Cit-Dr Date Of Pronouncement : 24.11.2021 Date Of Hearing : 22.11.2021 O R D E R Per George George K, Jm: This Appeal Was Disposed Of By The Itat Vide Common Order Dated 31.10.2017 For Assessment Years 2011-2012 & 2012-2013 (Assessment Year 2012-2013 Was Wrongly Mentioned As Assessment Year 2009-2010 In The Original Tribunal Order & Later Was Correct By The Order Of Itat Dated 14.09.2018 In Mp No.123/Bang/2018).

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.2171/Bang/2019 : Asst.Year 2012-2013 M/s.Outsourcepartners The Deputy Commissioner of International Private Limited Income-tax Circle 5(1)(2) v. Tower 2D, Embassy Tech Village Bengaluru. Devarabeesanahalli Outer Ring Road Bangalore – 560 037. PAN : AAACO5734C. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Srinivas T.Bidari, CIT-DR Date of Pronouncement : 24.11.2021 Date of Hearing : 22.11.2021 O R D E R Per George George K, JM: This…

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…

M/S. Ocwen Financial Solutions Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Special Range-5, Bengaluru

In the result, appeal filed by the assessee for assessment year

ITA 2292/BANG/2019[2010-11]Status: DisposedITAT Bangalore12 Jul 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &

Section 10ASection 143(3)

…ITA No.153/Bang/2017 & ITA 2292/Bang/2019 Ocwen Financial Solutions Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 to 64/4 ACIT Circle- Block No.12, 5th Floor of B Wing & 6th Floor of 5(1)(2) Vs. A Wing, Bellandur village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 PAN NO : AAACO3764E APPELLANT RESPONDENT Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. JCIT Spl.Range-5 Vs. Bangalore…

Ocwen Financial Solutions Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(2), Bangalore

In the result, appeal filed by the assessee for assessment year

ITA 153/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Jul 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &

Section 10ASection 143(3)

…ITA No.153/Bang/2017 & ITA 2292/Bang/2019 Ocwen Financial Solutions Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 to 64/4 ACIT Circle- Block No.12, 5th Floor of B Wing & 6th Floor of 5(1)(2) Vs. A Wing, Bellandur village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 PAN NO : AAACO3764E APPELLANT RESPONDENT Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. JCIT Spl.Range-5 Vs. Bangalore…

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…

Replicon Systems India Private Limited, Bangalore vs. Asistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

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

ITA 31/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Mar 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.31/Bang/2017 Assessment Year : 2012-13

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

Section 143Section 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.31/Bang/2017 Assessment Year : 2012-13 Replicon Software (India) The Asst. Commissioner of Pvt. Ltd., Income-Tax, Mantri Commercio, Tower B, Circle-5(1)(1), 5th Floor, Devarabisanahalli Vs. Bengaluru. Village, Varthur Hobli, Bengaluru-560 103. PAN – AADCR 3338 N APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 03-02-2021 Date of Pronouncement : 12-03-2021 ORDER PER BEENA PILLAI,…

M/S Vwr Lab Products Pt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

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

ITA 779/BANG/2017[2012-13]Status: DisposedITAT Bangalore20 Sept 2019AY 2012-13

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member It(Tp)A No.779(Bang)/2017 (Assessment Year : 2012-13) M/S Vwr Lab Products Pvt.Ltd., No.139, Bda Industrial Suburb, 6Th Main, Tumkur Road, Peenya Post, Bangalore -560 058 Pan No.Aaccv3080E Appellant Vs The Asst. Commissioner Of Income Tax, Circle-7(1)(2), Bangalore Respondent Appellant By : Sri P.K.Prasad & Sri.Uma Shankar Gautam, Advocates Revenue By : Miss. Neera Malhotra, Cit

For Appellant: Sri P.K.Prasad, &For Respondent: Miss. Neera Malhotra, CIT

Section 143Section 92C

…IT(TP)A No.779(B)/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.779(Bang)/2017 (Assessment Year : 2012-13) M/s VWR Lab Products Pvt.Ltd., No.139, BDA Industrial Suburb, 6th Main, Tumkur Road, Peenya Post, Bangalore -560 058 PAN No.AACCV3080E Appellant Vs The Asst. Commissioner of Income Tax, Circle-7(1)(2), Bangalore Respondent Appellant by : Sri P.K.Prasad, & Sri.Uma Shankar Gautam, Advocates Revenue by : Miss. Neera Malhotra, CIT Date of hearing : 24-07-2019 Date of pronounc…

Zyme Solutions Pvt Ltd. v. ACIT

Judgments citing Zyme Solutions Pvt Ltd. v. ACIT