KSHEMA TECHNOLOGIES (SINCE MERGED WITH MPHASIS LTD),BANGALORE vs. ACIT, BANGALORE

In the result, the assessee's appeal is allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

Block B, 1st Floor, Marathahalli, ORR, Doddenekundi, Bangalore-560 048. …. Appellant. PAN AACCB 6820C Vs. Asst. Commissioner of Income Tax, Circle 12(1), Bangalore. ….. Respondent. I.T.(T.P.) A No.1259/Bang/2012 (Assessment Year 2005-06) (By Revenue) Appellant By : Shri Padamchand Khincha, C.A. Respondent By : Mrs. Neera Malhotra, CIT-II (D.R) Date of Hearing : 25.02.2016. Date of Pronouncement

MPHASIS LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result the assessee's appeal is partly allowed and the

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

Block B, 1st Floor, Marathahalli, ORR, Doddenekundi, Bangalore-560 048. …. Appellant. PAN AACCB 6820C Vs. Asst. Commissioner of Income Tax, Circle 12(1), Bangalore. ….. Respondent. I.T. (T.P) A. No.1258/Bang/2012 (Assessment Year : 2005-06) (By Revenue) Assessee By : Shri Padamchand Khincha, C.A. Respondent By : Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru. Date of Hearing : 03.04.2017. Date of Pronouncement

SAP INDIA PRIVATE LIMITED,BANGALORE vs. JURISDICTIONAL ASSESSING OFFICER - DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), BANGALORE

The appeal of the assessee is allowed to the extent indicated above

Bench: Shri Prashant Maharishi & Shri Soundararajan K, Jm

block, Deverabeesanhaali Koramangala, Bangalore 560103 Bengaluru 5600 95 PAN AACCS7483E For Appellant Mr. Ali Asgar Rampurwala Mr. Vikram Udupa CA For Respondent DR Divya K J CIT DR Date of Hearing 21 August 2025 Date of pronouncement 17.11.2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 01. This appeal is filed by SAP India private limited

THE HIMALAYA DRUG COMPANY ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

Block, Koramangala, PAN NO :AADFT3025B Bengaluru - 560095 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, & Sudheendra B., A.R. Respondent by : Shri Pradeep Kumar, CIT-D.R. Date of Hearing : 03.12.2020 Date of Pronouncement : 07.12.2020 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the assessment order dated 14-09-2018 passed

MATCHMOVE INDIA PRIVATE LIMITED,BANGALORE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND INCOME TAX OFFICER, WARD 4(1)(3), BANGALORE, BANGALORE

In the result, ground no. 4 of the Appeal is allowed with above direction

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.Ittpa No. 2255/Bang/2024 Assessment Year : 2021-22

Block, Koramangala, Vs. & Income Tax Officer, Industrial Area, Ward – 4(1)(3), Bangalore – 560 095. Bangalore PAN No: AAJCM8870E APPELLANT RESPONDENT Appellant by : Shri Chavali Narayan, CA Respondent by : Dr. Divya K. J – CIT Date of Hearing : 03-02-2026 : 08-04-2026 Date of Pronouncement O R D E R PER PRASHANT MAHARISHI, VICE PRESIDENT

M/S UL INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F APPELLANT RESPONDENT C.O.No.127/Bang/2015

UL INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F APPELLANT RESPONDENT C.O.No.127/Bang/2015

DCIT, BANGALORE vs. M/S U.L. INDIA PVT. LTD.,, BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.574/Bang/2015 Assessment Year : 2010-11 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Kalyani Platina – Block I, 3Rd Floor, 24, Epip Circle -7(1)(1), Zone, Phase – 2Nd, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aaacu 2468 F Appellant Respondent It(Tp)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Appellant Respondent C.O.No.127/Bang/2015 (In It(Tp)A No.378/Bang/2015) Assessment Year : 2010-11 The Deputy Commissioner Of Income Tax, Vs. M/S. Ul India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. Pan : Aaacu 2468 F Cross Objector Respondent It(Tp)A No.655/Bang/2016 Assessment Year : 2011-12 M/S. Ul India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Bengaluru – 560 066. Circle -7(1)(1), Pan : Aaacu 2468 F Bengaluru. Appellant Respondent

Block I, 3rd Floor, 24, EPIP Circle -7(1)(1), Zone, Phase – 2nd, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAACU 2468 F APPELLANT RESPONDENT IT(TP)A No.378/Bang/2015 Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Vs. M/s. UL India Pvt. Ltd., Circle -7(1)(1), Bengaluru – 560 066. Bengaluru. PAN : AAACU 2468 F APPELLANT RESPONDENT C.O.No.127/Bang/2015

QUINTILES RESEARCH (INDIA) PVT. LTD.,BANGALORE vs. THE DY.CIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result, the appeal by the assessee is partly allowed and the\ndepartmental appeal is dismissed

Block, Prestige\nTechnology Park-II, Sarjapur-\nMarthahalli Outer Ring Road,\nBangalore - 560 103.\nPAN: AAACQ 0935H\nRESPONDENT\n\nITA No.1025/Ahd/2016\n Assessment year : 2011-12\n\n| IQVIA RDS (India) Private\nLtd.,\n[formerly Quintiles Research\n(India) Private Ltd.],\nBangalore - 560 103.\nPAN: AAACQ 0935H\nAPPELLANT\nVs.\n| The Deputy Commissioner\nof Income Tax,\nCircle 3(1)(2),\nAhmedabad

DY.COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2),, AHMEDABAD vs. M/S.QUINTILES RESEARCH INDIA PVT.LTD.,, AHMEDABAD

In the result, the appeal by the assessee is partly allowed and the departmental appeal is dismissed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2011-12

Block, Prestige Technology Park-II, Sarjapur- Marthahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACQ 0935H APPELLANT RESPONDENT Assessment year : 2011-12 IQVIA RDS (India) Private Vs. The Deputy Commissioner Ltd., of Income Tax, [formerly Quintiles Research Circle 3(1)(2), (India) Private Ltd.], Ahmedabad. Bangalore – 560 103. PAN: AAACQ 0935H APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA Revenue

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

transfer pricing issues in the appeal filed by revenue Ground No.2-5 80. We note that revenue seeks inclusion of Infosys Ltd., Kals Information Systems Ltd. (SEG), Persistent Systems Ltd. and Tata Elxi Ltd. (seg), Sask and communications technology Ltd, RS software India Ltd. 81. At the outset, the Ld.Counsel submitted that these comparables anyways are to be excluded for functional

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

In the result, both the appeals of the assessee in IT(TP)A No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Block 6th Floor, Prestige Technology Park Outer Ring Road, Marathahalli Vs. DCIT Circle-3(1)(1) Bengaluru 566 103 Bengaluru PAN NO : AAACP9993J APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Senior A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing 22 11 2022 Date of Pronouncement 22 11 2022 IT(TP)A No.3336/Bang/2018 & IT(TP)A No.199/Bang/2021

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

In the result, both the appeals of the assessee in IT(TP)A No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Block 6th Floor, Prestige Technology Park Outer Ring Road, Marathahalli Vs. DCIT Circle-3(1)(1) Bengaluru 566 103 Bengaluru PAN NO : AAACP9993J APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Senior A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing 22 11 2022 Date of Pronouncement 22 11 2022 IT(TP)A No.3336/Bang/2018 & IT(TP)A No.199/Bang/2021

M/S. ACER INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

block assessment in the case of search flows from section 143(3) of the Income-tax Act. Section 153 of the Income-tax Act provides for limitation for passing the assessment order. In fact, 3rd proviso to section 153(1) provides for three years from the end of the assessment year in which its income was first assessable for passing

MFX INFOTECH PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE

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

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 251/Bang/2021 (Assessment Year: 2016-17)

Block, Koramangala Bengaluru 560095 Bellandur Gate Bengaluru 560102 PAN – AAJCM2530P (Appellant) (Respondent) Assessee by: Shri Padamchand Kincha, CA Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 27/09/2022 Date of pronouncement: 21/10/2022 O R D E R Per: Padmavathy, A.M. This appeal is against the final assessment order passed by National e-assessment centre dated 22.04.2021 passed under Section

M/S IKA INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Rao

transfer pricing regulations in harmony, the adjustments should be made on the tested party. In the following decisions it has been held that adjustment to the profit margins have to be made on account of underutilization of capacity: IT(TP)A No.2476/Bang/2017 Page 18 of 35 (i) In the case of M/s. Mando India Steering Systems Private Limited vs Assistant

SOFTLAYER TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(2), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

Transfer Pricing Report , thereafter, the TP study report was rejected and the final list of comparables considered by the TPO was also furnished to the taxpayer. 3. The TPO adopted following filters for selection of companies which are as under:- IT(TP)A No.265/Bang/2021 Page 10 of 66 1) Companies whose income was more than Rs.1 crore were excluded

DCIT vs. M/S ELECTRONICS FOR IMAGING INDIA P. LTD.,, BANGALORE

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

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

Block-I, Circle 11(3), 24 EPIP Zone, Phase II, Whitefield, Bangalore. Bangalore – 560 066. PAN: AAACG 6053E APPELLANT RESPONDENT IT(TP)A No.285/Bang/2013 Assessment year : 2008-09 The Deputy Commissioner of Vs. M/s. Electronics for Imaging India Pvt. Income Tax, Ltd., Circle 11(3), Whitefield, Bangalore. Bangalore – 560 066. PAN: AAACG 6053E APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha