M/S. BLUE COAT NETWORK (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2623/Bang/2019 Assessment Year : 2015-16 M/S. Blue Coat Network (India) Pvt. Ltd., Unit No. 1001 & 1002, The Deputy 10Th Floor, Rmz Campus Commissioner Of 8-B, Income Tax, Plot No. C-L, Sarjapur Circle – 1(1)(2), Marathalli Outer Ring Bangalore. Vs. Road, Bangalore – 560 037. Pan: Aahcs7844Q Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 14-06-2022 Date Of Pronouncement : 29-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 22/10/2019 Passed By Ld.Dcit, Circle -1 (1)(2), Bangalore For A.Y. 2015-16 On Following Grounds Of Appeal:

5o to The TPO has applied service to 2 Select companies primarily sale filter greater than 75%. engaged in services activity 3 Companies providing Services This is an appropriate filter This is an inappropriate filter. Ownership screening The TPO has selected more (independent, non governmental 4 appropriate filter as discussed or nor cooperates) below. This is an inappropriate filter. Companies