M/S. NTT DATA GLOBAL SERVICES PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 5, BANGALORE

penalty proceedings under\nsection 271(1)(c) of the Act.”\nGrounds Nos. 1 to 13 raised by the Assessee are directed against\nthe transfer pricing addition. During the relevant previous year the\nAssessee provided software development services and back office\nsupport services to NTT DATA Group Companies which were utilized\nby the latter for providing services to end customers

WESTERN DIGITAL TECHNOLOGIES INC.,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-2(1) , BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

penalty proceedings under section 271(1)(c), 271A, 271AA and 271BA of the Act. 8. Relief 8.1. The Appellant prays that directions be given to grant all such relief arising from the preceding grounds as also all reliefs consequential thereto. 8.2. The Appellant craves leave to add to or alter, by deletion, substitution or otherwise

M/S. SHINDENGEN INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(2), BANGALORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan, Vice- & Ms. Padmavathy Sit(Tp)A No. 2514/Bang/2019 Assessment Year : 2015-16 M/S. Shindengen India Pvt. Ltd., Plot No. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner Of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. Pan: Aarcs8947E Appellant Respondent Assessee By : Smt. Shashi M Kapila, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 14-02-2023 Date Of Pronouncement : 28-02-2023 Order Per Padmavathy S

penalty proceedings under Section 271(1)(c) of the Act. 7. The Ld AO erred in not allowing set off of current year losses and brought forward losses amounting to Rs. 4,98,73,540 and Rs. 4,59,11,799 aggregating to Rs. 9,57,85,339 Page 3 IT(TP)A No. 2514/Bang/2019 The Appellant craves leave

M/S. ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED (EARLIER KNOWN AS ABB GLOBAL INDUSTRIES AND SERVICES LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 03/Bang/2020 Assessment Year : 2015-16 M/S. Abb Global Industries & Services Pvt. Ltd. (Earlier Known As Abb The Deputy Global Industries & Commissioner Of Services Ltd.) Income Tax, 21St Floor, Wtc, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleshwaram, Bangalore – 560 055. Pan: Aadca3217B Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 01-03-2023 Date Of Pronouncement : 17-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 30.10.2019 Passed By The Ld.Dcit, Circle – 1(1)(1), Bangalore For A.Y. 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Here Under Are Independent Of & Without Prejudice To One Another: 1. Assessment Bad In Law At The Outset, Abb Global Industries & Services Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated 30Th October 2019

92C(3) of the Act, were satisfied in the instant case. The ITO also erred in not following the provision contained in section 92CA(1) of the Act. 2.2 Rejection of aggregation of transaction approach followed by the Appellant a) The learned TPO erred, in law and in fact, by rejecting the benchmarking analysis undertaken by the Appellant

LENOVO (INDIA) PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD- 4(1)(1), BANGALORE

In the result, the appeal of the assessee is partly allowed for above terms

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

92C of the Act read with Rule 10D of the Rules. 37. The Honourable DRP and the learned AO / TPO have failed to appreciate the Appellant’s commercial judgment about the application of arm’s length principle which is tied to the business realities. 38. The Honourable DRP and the learned AO / TPO have erred in law and on facts

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

92C(2) of the Act available to the Appellant. The Ld. Panel erred in confirming the same. B. Corporate Tax 7. Disallowance of deduction claimed under section 10AA of the Act — Chennai SEZ unit - Rs. 181,403,235 a) The Ld. AO has erred in denying the deduction under Section 10AA of the Act amounting to Rs.181,403,235 claimed

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)

92C(3) of the Act and not accepting the TP documentation/economic analysis which was undertaken by the Appellant in accordance with the provisions of the Act read with the Income-tax Rules, 1962 (‘the Rules’) and conducting a fresh economic analysis for the determination of the arm’s length price of the impugned international transactions. On the facts and circumstances

DELIVERHEALTH SOLUTIONS INDIA PRIVATE LIMITED (EARLIER KNOWN AS NUANCE TRANSCRIPTION SERVICES INDIA PRIVATE LIMITED),BANGALORE vs. THE ASSESSING OFFICER, NFAC, DELHI, BANGALORE

In the result, appeal of the assessee is partly allowed

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

penalty proceedings under section 271(1)(c) of the act mechanically and without recording any adequate satisfaction for such initiation Each of the above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant. The Appellant prays for leave to add, alter, vary, omit, substitute or amend the above grounds of appeal

DCIT, BANGALORE vs. M/S GE INDIA EXPORT PVT. LTD.,, BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

92C(4) provides that no deduction under section 10A/10AA/10B (and certain other provisions) shall be allowed in respect of the amount of income by which the total income is enhanced on account of determination of ALP. This statutory embargo makes it evident that Parliament contemplated TP adjustments even in the case of tax-holiday units and, additionally, intended that

GE INDIA EXPORTS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

92C(4) provides that no deduction under section 10A/10AA/10B (and certain other provisions) shall be allowed in respect of the amount of income by which the total income is enhanced on account of determination of ALP. This statutory embargo makes it evident that Parliament contemplated TP adjustments even in the case of tax-holiday units and, additionally, intended that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. ONMOBILE GLOBAL LIMITED, BENGALURU

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

penalty proceedings under section 271(1)(c) of the Act. ii) The learned AO erred in concluding that the Appellant has furnished inaccurate particulars of such income. Page 4 IT(TP)A No. 245/Bang/2023 & Each of the above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant. The Appellant craves leave

ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BANGALORE

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

penalty proceedings under section 271(1)(c) of the Act. ii) The learned AO erred in concluding that the Appellant has furnished inaccurate particulars of such income. Page 4 IT(TP)A No. 245/Bang/2023 & Each of the above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant. The Appellant craves leave