M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

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

Section 92CC with the caption “Advance Pricing Agreement” provides through sub-section (1): `The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm's length price … in relation to an international transaction …’. Sub-section (2) gives the manner of determination of the ALP referred to in sub-section

D.C.I.T., BANGALORE vs. M/S SAP LABS INDIA PVT. LTD.,, BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

144C of the Act is without jurisdiction and thus all proceedings consequent to the draft assessment order are also illegal and bad in law and liable to be quashed. (corresponding to additional ground no. 16.2) 16.3 On the facts and in the circumstances of the case and in law, the transfer pricing order being illegal and void on account

M/S SAP LABS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

144C of the Act is without jurisdiction and thus all proceedings consequent to the draft assessment order are also illegal and bad in law and liable to be quashed. (corresponding to additional ground no. 16.2) 16.3 On the facts and in the circumstances of the case and in law, the transfer pricing order being illegal and void on account

D.C.I.T., BANGALORE vs. M/S SWISS RESHARED SERVICES INDIA PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands allowed on the legal issue

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 290/Bang/2015 Assessment Year : 2010-11 M/S. Swiss Re Global Business Solution India Pvt. Ltd. (Previously Known As Swiss Re The Deputy Shared Services India Pvt. Ltd.), Commissioner Of 2Nd To 5Th Floor, Fairwinds Income Tax, Building, Embassy Golf Links Circle – 6(1)(2), Business Park, Challaghatta Vs. Bangalore. Village, Varthur Hobli, Bangalore, Karnataka – 560 071. Pan: Aaecs8786L Appellant Respondent & It(Tp)A No. 438/Bang/2015 Assessment Year : 2010-11 (By Revenue) : Shri Nageswar Rao, Assessee By Advocate : Shri Sumer Singh Revenue By Meena, Cit Dr (Osd) Date Of Hearing : 23-12-2021 Date Of Pronouncement : 30 -12-2021 Order Per Bench Present Appeal Is Filed By Assessee Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal.

section 144C(13) of the Income-tax Act, 1961 ("the Act") on the following grounds: That on the facts and circumstances of the case and in law: 1. The learned AO, based on directions of the Hon'ble DRP, erred in assessing the total income at Rs. 4,89,94,919/- as against returned income

M/S. TE CONNECTIVITY INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BANGALORE

In the result, all these appeals are partly allowed

Bench: Shri N. V. Vasudevan & Shri.Chandra Poojariit(Tp)A Nos. & Appellant Respondent Assessment Year 2593/Bang/2019 M/S. Te Connectivity India Private Limited, Acit, 2015-16 Te Park, 22B, Doddenakundi Corporation, Circle – 2, 2Nd Phase, Industrial Area, Large Taxpayer Unit, Whitefield Road, Bengaluru Bengaluru – 560 048. Pan: Aabct 7374 C 372/Bang/2021 -Do- -Do- 2016-17 200/Bang/2022 -Do- Dcit, Ltu, 2017-18 Circle – 2, Bengaluru. 716/Bang/2022 -Do- Acit, 2018-19 Circle – 7(1)(1), Bengaluru. Assessee By : Shri Sriram Seshadri, Advocate Revenue By : Shri Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N. V. Vasudevan:

144C(13) of the Act. 2. Since common issues arise for consideration in all these appeals, they were heard together and we deem it convenient to pass consolidated order. 3. The factual background in all these appeals needs to be first set out. The assessee is engaged, inter-alia, in the business of manufacture of connectors & cable interconnects and fibre

MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Rahul Chaudharym/S. Marvell India Private Limited 10Th Floor, Tower D & E Global Technology Park, Marathahalli Outer Ring Road Devarabeesanahalli Village Varthurhobli Bangalore 560 103 ………. Appellant [Pan: Aaecm5559R]

3) read with Section 144C(13) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] as per the direction of the Dispute Resolution Panel -2, Bengaluru [hereinafter referred to as ‘DRP’] issued vide Order, dated 29/05/2024 for the Assessment Year 2020-2021. Assessment Year 2020-2021 2. The Assessee has raised following grounds of appeal

SRI. PAVAN KANDKUR,HUBBALLI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALLI

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

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.Shri Pavan Kandkur Vs Principle Commissioner Of Cts No. 3046, Hirepeth Nagar Income Tax Near Akkikonda Aayakar Bhavan Hubballi 580020 Navanagar Pan – Anipk4256B Hubballi 580025 (Appellant) (Respondent) Assessee By: Shri Balram R. Rao, Adv. Revenue By: Ms. Neera Malmotra, Cit-Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 17/11/2022 O R D E R Per: Padmavathy, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit, Hubali Passed Under Section 263 Of The Income Tax Act, 1961 (The Act) Dated 23.03.2022 For Ay 2017-18. 2. The Assessee Raised The Following Grounds Of Appeal: - On The Facts & In The Circumstances Of The Case, The Conditions 1. Precedent Being Absent The Proceedings-Initiated U/S.263 Of The Act Was Opposed To Law & The Order Passed U/S.263 Is Liable To Be Cancelled. On The Facts There Being No Error Much Less An Error Prejudicial To The 2. Interest Of Revenue, The Learned Commissioner Of Income-Tax Ought To Have Refrained From Invoking The Provisions Of Sec.263 Of The Act. The Learned Commissioner Ought To Have Considered The Submissions 3. Made By The Appellant & Ought Not To Have Invoked The Proceedings U/S.263 Of The Act.

144C of the Income-tax Act and the Assessing Officer has not passed the order under sub-section (13) of that section on or before the specified date, the amount of tax payable by the appellant as per the assessment order to be passed by the Assessing Officer under subsection (13) thereof; (F) in a case where an application

M/S. PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

3. On the facts and in the circumstances of the case and in law, the Hon’ble DRP/ Learned AO/ Learned TPO erred in making an upward adjustment of Rs 267,20,51,914/- in respect of international transaction of provision of software development and support services provided by the Appellant to its Associated Enterprises. 4. On the facts

M/S INFINEON TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadalem/S. Infineon Technologies India Pvt. Ltd., 9Th Floor, Prestige Thirulakshmi, No.11, Mg Road, Bangalore-560001 ….Appellant Pan Aabcs 6967N Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(1), Bangalore. ……Respondent.

3) r.w.s. 144C of the Act with total income of Rs.9, 86,91,148/- after considering the relief granted by the DRP in Transfer Pricing Adjustment. Aggrieved by the order, the assessee has filed an appeal before the Tribunal. 6. At the time of hearing, the learned Authorized Representative has argued only Ground Nos.14, 16 & 17. Whereas Ground No.14 relates

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144C(13) read with section 144B of the Act. The AO confirmed the additions proposed in the DAO as per the directions of the DRP. The AO accordingly assessed the income of the assessee at Rs.640,40,30,225/- against the income of Rs.461,47,05,660/- declared by the assessee in its returned income. The assessee being aggrieved

UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144C(13) read with section 144B of the Act. The AO confirmed the additions proposed in the DAO as per the directions of the DRP. The AO accordingly assessed the income of the assessee at Rs.640,40,30,225/- against the income of Rs.461,47,05,660/- declared by the assessee in its returned income. The assessee being aggrieved

VMWARE SOFTWARE INDIA PRIVATE LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/S.Vmware Software India The Deputy Commissioner Of Private Limited, Kalyani Magnum Income-Tax, Circle 7(1)(2) V. Bangalore. Block-I, 3Rd Floor 165/2 Doraisanipalya, Iim Post Bannerghatta Road Bengaluru – 560 076. Pan : Aaccv4573E. (Appellant) (Respondent) Appellant By : Sri.T.Suryanaranayana, Advocate Respondent By : Dr.Manjunath Karkihalli, Cit -Dr Date Of Pronouncement : 17.06.2022 Date Of Hearing : 03.06.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 24.01.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Issues Raised In The Appeal Are As Follows:- (I) Validity Of The Impugned Final Assessment Order; (Ii) Transfer Pricing (Tp) Adjustment Of Rs.26,85,43,457 Made By The Transfer Pricing Officer (Tpo) Towards The International Transactions Of Provision Of Contrct Software Development & Information Technology Enabled Services To The Assessee’S Associated Enterprises (Aes); (Iii) Addition Of Rs.7,62,39,388 Being The Alleged Suppressed Income Of The Assessee; & 2 It(Tp)A No.2127/Bang/2017. M/S.Vmware Software India Private Limited.

144C(13) the Act and hence bad in law. 3. That the notings of the learned Assessing Officer, that the final assessment order was collected by the Appellant in person on 24 January 2017 and that the final assessment order was posted to the Appellant via speed post on 28 March 2016 are erroneous. Grounds of appeal relating to Corporate

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

3) r.w.s. 144C(15) of the Income-tax Act,1961 ['the Act' for short] dated 21.10.2019. 2. Facts of the case are that the learned Transfer Pricing Officer (“TPO”) has passed the transfer pricing (“TP) order dated 17.10.2018 under section 92CA of the Act and has made the following adjustments: IT(TP)A No.2532/Bang/2019 United Brewries Ltd., Bangalore Page

M/S.IBM INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

144C (1), Ld. Counsel submitted that, section 10A(3), allow assessee to either; (i) directly receive export proceeds in India, or (ii) bring export proceeds to India after the same is received outside India. 22 IBM India Pvt. Ltd. IT(TP) A. Nos. 773 & 2041/Ban/2016 & IT(TP)A. No. 1228/Ban/2016 D.2. Ld. Counsel submitted that, as per Explanation

DCIT, BANGALORE vs. M/S IBM INDIA (P) LIMITED, BANGALORE

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

144C (1), Ld. Counsel submitted that, section 10A(3), allow assessee to either; (i) directly receive export proceeds in India, or (ii) bring export proceeds to India after the same is received outside India. 22 IBM India Pvt. Ltd. IT(TP) A. Nos. 773 & 2041/Ban/2016 & IT(TP)A. No. 1228/Ban/2016 D.2. Ld. Counsel submitted that, as per Explanation

M/S. IBM INDIA PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

144C (1), Ld. Counsel submitted that, section 10A(3), allow assessee to either; (i) directly receive export proceeds in India, or (ii) bring export proceeds to India after the same is received outside India. 22 IBM India Pvt. Ltd. IT(TP) A. Nos. 773 & 2041/Ban/2016 & IT(TP)A. No. 1228/Ban/2016 D.2. Ld. Counsel submitted that, as per Explanation

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

144C(5) of the Act, which is in contravention to the Circular No. 19 of 2019 by the Central Board of Direct Taxes, thus rendering such an order / direction to IT(TP)A No.311/Bang/2024 M/s. Practo Technologies Private Limited, Bangalore Page 3 of 21 be invalid and never to have been issued as per para 4 of the said Circular

EBIX TRAVELS PVT. LTD.,NEW DELHI vs. DCIT,CIRCLE 2(2)(1), BANGALORE, BANGALORE

In the result appeal of the assessee is partly allowed

3) was passed.\n13. Accordingly, the draft assessment order under section 144C\n(1) was passed on 26/12/2023 proposing and variation of the\nabove amount in the transfer pricing adjustment. Further it\nwas found that the depreciation

DY.C.I.T., BANGALORE vs. LENOVO INDIA PVT. LTD.,, BANGALORE

In the result, the assessee's appeal for the Assessment Years 2007-08 as well

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

depreciation under section 115JB of the Act. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at any time before or at the time of hearing of the appeal. Each of the above objections is independent and without prejudice to the other grounds preferred by the Appellant.” 15. Ground No.1 is general in nature