M/S. CISCO SYSTEMS SERVICES B.V. INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 04-01-2022 Date Of Pronouncement : 12-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 31.12.2015 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. —India Branch (Hereinafter Referred To As 'The Appellant'), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The 'Learned Ao') Dated October 15, 2019 Under Section 147 Read With Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 (`The Act') Pursuant To The Directions Dated September 23, 2019 Issued By The Drp U/S 144C(5) Of The Act ('The Impugned Order') Inter-Alia On The Following Grounds:

144C(13) of the Act. Further, the draft assessment order was also accompanied with a demand notice u/s. 156 of the Act at Rs.20,85,95,610 and also in the draft assessment order the AO initiated penalty proceedings u/s. 271(1)(c) of the Act. According to the Id. AR, passing of the draft assessment order along with demand

RAHIL MAHESHKUMAR NIZAMUDDIN,BANGALORE vs. ACIT, INTL TAXATION CIRCLE 1(2), BLR, BANGALORE

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2014-15

144C of the Act dated 29/12/2016. Aggrieved by the aforesaid order of assessment, the assessee filed an appeal before the Hon’ble Commissioner of Income Tax (Appeals). The ld. CIT (A) vide his order dated 30/03/2019 partly allowed the appeal in favour of the assessee. 2.2 Aggrieved by other disallowances sustained by the ld. CIT(A), the assessee preferred

CISCO SYSTEMS SERVICES B.V,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

144C(13) of the Act. Further, the draft assessment order was also accompanied with a demand notice Page 6 of 17 IT(IT)A No. 961/Bang/2017 u/s. 156 of the Act. We also note that in the draft assessment order the Ld.AO initiated penalty proceedings u/s. 271(1)(c) of the Act. According to the Id. AR, passing

CISCO SYSTEMS SERVICES B V INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the appeal by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144C(13) of the Act. Further, the draft assessment order was also accompanied with a demand notice u/s. 156 of the Act at Rs.20,85,95,610 IT(IT)A No. 2888/Bang/2017 Page 6 of 22 and also in the draft assessment order the AO initiated penalty proceedings u/s. 271(1)(c) of the Act. According

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)

penalty proceedings under section 274 r.w.s. 271(1)(c) of the Act. That the Appellant craves leave to add to and / or to alter, amend, rescind, modify the grounds herein below or produce further documents before or at the time of hearing of this Appeal. IT(TP)A No.311/Bang/2024 M/s. Practo Technologies Private Limited, Bangalore Page

SYNOPSYS INTERNATIONAL LIMITED,BANGALORE vs. JDIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is partly allowed

u/s. 143(3) r.w.s. 144C(5) & 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dt.13.10.2011 in pursuance of and in conformity with the directions issued by the Dispute Resolution Panel, Bangalore (‘DRP’) u/s.144C(5) r.w.s. 144C(8) of the Act vide order dt.21.9.2011. IT(TP)A No.1286/Bang/2011 2 2. The facts

CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

u/s 92CA by the TPO vide order 14,59,70,160 dated 22.10.2019 Adjustment as per DRP order 14,78,43,560 Addition in adjustment consequent to Order of DRP 18,73,400 4. Thus, an addition of Rs.14,78,43,56/- was made to the income of the assessee. Against this, the assessee is in appeal before

RAICHUR CITY URBAN CO-OPERATIVE BANK LTD.,,RAICHUR vs. DIT, BANGALORE

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

Bench: Shri Inturi Rama Raoshri Laliet Kumarraichur City Urban Co-Operative Bank Ltd., Gunj Road, Raichur-584 102. . Appellant Vs. The Dy. Director Of Income-Tax Intelligence & Criminal Investigation, Bengaluru. . Respondent Appellant By : Shri B.S Sudheendra, C.A Respondent By : Shri G Kamaladar, Standing Counsel

144C.] ITA No.1147/ /B/15 [(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) or the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel has been preferred under sub-section

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

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

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

13 of 71 contention would be misreading the intention of the Parliament in enacting Section 292B and Section 144-C.” The facts prevailing in the above said case is totally different from the facts available in the case before us. In the instant case, there is no dispute that the assessing officer has consciously passed the draft assessment order

M/S SUBEX LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD-6(1)(4), BANGALORE

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

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahuit(Tp)A No. 107/Bang/2019 Assessment Year : 2014-15 M/S. Subex Ltd., Rmz Ecoworld, The Income Tax Outer Ring Road, Officer, Devarabisanahalli, Ward – 6 (1)(4), Bangalore – 560 103. Bangalore. Vs. Pan: Aabcs9255R Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Sunil Kumar Singh, Cit- Revenue By Dr Date Of Hearing : 07-06-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 26/10/2018 Passed By Ld.Ito, Ward – 6(1)(4), Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under: 1. Assessment & Reference To Learned Transfer Pricing Officer Are Bad In Law 1.1. The Income Tax Officer. Ward — 6(1)(4), Bangalore (Learned Assessing Officer Or 'Ld. Ao') Erred In Making A Reference To The Deputy Commissioner Of Income-Tax, Transfer Pricing —Range 2(2)(1) (Learned Transfer Pricing Officer' Or 'Ld. Tpo'), Inter Alia, Since He Has Not Recorded

144C(13) of the Act by the Ld. AO was served on the Appellant on November 29, 2018 whereas the due date for completion of the assessment was October 31, 2018. 3. Erroneous treatment of foreign exchange loss pertaining to Foreign Currency Convertible Bonds as operating in nature 3.1. Given the facts and circumstances of the case

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.

penalty proceedings u/s 271(1)(c) of the Act. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, alter, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal

ESSILOR INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 219/Bang/2021 Assessment Year : 2016-17 M/S. Essilor India Pvt. Ltd., 10Th Floor, Prestige Trade The Deputy Tower, Commissioner Of 46, Palace Road, High Income Tax, Grounds Sampangi Rama Circle-2 (1)(1), Nagar, Vs. Bangalore. Bangalore – 560 001. Pan: Aaace4623J Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 30-03-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 30.03.2021 For Assessment Year 2016-17 Passed By The Ld.Acit, National E-Assessment Centre, Delhi On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Essilor India Private Limited (Hereinafter Referred To As "Eipl" Or The "Company" Or The "Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income Tax Officer

section 144C(5) of the Act inter-alia on the following grounds which are without prejudice to each other: That on the facts and circumstances of the case and in law: 1. The learned AO/ Transfer Pricing Officer ("TP0")/ DRP has erred, in law and in fact. in making TP adjustment of INR 46.16,66,814 with respect to advertisement

M/S. FIRST ADVANTAGE GLOBAL OPERATING CENTER PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result, the assessee’s appeal for Assessment Year 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

144C(13) of the Act vide order dated 25.10.2017 wherein the assessee’s income was determined at Rs.14,45,66,443/-; which included TP adjustment of Rs.2,21,84,959/-. 3. The assessee, being aggrieved by the final order of assessment dated 25.10.2017 for Assessment Year 2013-14 has filed this appeal, wherein it has raised the following grounds: General

INVTEVA PRODUCTS INDIA AUTOMOTIVE PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed in the terms indicated above

Bench: Shri A. K. Garodia & Shri Laliet Kumar

u/s 143 (3) r.w.s 144C as per the directions of DRP. 2. The grounds raised by the assessee along with modified grounds no. 16 and 25 are as under:- Page 2 of 20 IT(TP)A No. 830/Bang/2017 “Based on the facts and circumstances of the case, Inteva Products India Automotive Private Limited (hereinafter referred to as 'the Appellant') respectfully

M/S STERLING COMMERCE PVT. LTD.,BANGALORE vs. DCIT, BANGALORE

In the result this ground raised by assessee stands allowed

Bench: Shri B.R.Baskaran & Smt Beena Pillaiit(Tp)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/S Sterling Commerce Solutions India Pvt.Ltd., (Successor In Interest To Telelogic India Pvt.Ltd) C/O Ibm India Pvt.Ltd,, Iii Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 Pan No.Aabct3727D/Ta-158 Appellant Vs The Deputy Commissioner Of Income Tax, Circle-12(4) Bangalore Respondent Appellant By : Sri Padamchand Khincha, Ca Revenue By : Shri Pradeep Kumar, Cit

penalty proceedings under section 271(1)(c) of the Act. 15 Directions issued by the Honorable Dispute Resolution Panel (DRP). The Honorable DRP has erred in law and on facts in not a) taking cognizance of the objections filed by the Appellant in IT(TP)A No.1220(B)/2011 7 relation to the draft assessment order/TP Order issued

INTEVA PRODUCTS INDIA AUTOMOTIVE PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2843/Bang/2017 Assessment Year: 2013-14

u/s 144C(5) read with Rule 13 of the DRP Rules, 2009 dated 27.9.2017. The assessee has raised following grounds of appeal: IT(TP)A No.2843/Bang/2017 M/s. Inteva Products India Automotive Pvt. Ltd., Bangalore Page 2 of 10 General ground of appeal 1. Erred in assessing the total income at INR 12,58,91,068 as against declared nil income

MERCEDES - BENZ RESEARCH & DEVELOPMENT INDIA PRIVATE LIMITED,BANGALORE vs. ASST. C.I.T., BANGALORE

In the result, assessee's appeal for Assessment Year 2011-12 is partly allowed for statistical purposes

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

penalty proceedings u/s 271(1)(c) of the Act.” 3.1.2 The assessee has also filed additional grounds vide letter dt.21.7.2017 :- 15. “The learned AO / TPO and DRP erred in accepting Acropetal Technologies Limited, E-Infochips Limited, E-Zest Solutions Limited, ICRA Techno Analytics Limited, Infosys Limited, Tata Elxsi Limited and Persistent Systems and Solutions Limited as comparable companies applying unreasonable

M/S TALISMA CORPORATION PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2499/Bang/2017 Assessment Year : 2013-14 M/S. Talisma Corporation Pvt. Ltd., 3Rd Floor, Olympia The Deputy Building, Commissioner Of Bagmane Tech Park, Income Tax, C V Raman Nagar, Circle 7 (1)(1), Byrasandra Post, Bangalore. Vs. Bangalore – 560 093. Pan: Aabct1052F Appellant Respondent Assessee By : Shri T. Suryanarayan, Advocate Revenue By : Dr. Manjunath Karkihalli, Cit-Dr Date Of Hearing : 21-03-2022 Date Of Pronouncement : 21-03-2022 Order Per Beena Pillaipresent Appeal Filed By Assessee Against The Final Assessment Order Dated 26.09.2017 For A.Y. 2013-14 By Ld.Dcit, Circle – 7(1)(1), Bangalore On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law. Talisma Corporation Private Limited (Hereinafter Referred To As "Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer [Hereinafter Referred To As The Learned A01 Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act. 1961 (The Act") On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law: 1. The Learned Ao/ Transfer Pricing Officer (.Tpo') Erred. In Law & In Facts. In Making An Addition Of Inr 1,44.13,409

penalty proceedings u/s 271(1)(c) of the Act. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, alter. amend. vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal