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

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

Bench: Shri George George K & Shri Waseem Ahmed

Transfer Pricing Officer (TPO) and disallowance u/s 40(a)(ia) of the Act. 5. The assessee, being aggrieved by the DAO, filed objections before the Dispute Resolution Panel (DRP). The DRP vide its directions dated 16.06.2022 disposed of the assessee's objections. Pursuant to the DRP's directions, Final Assessment Order (FAO) was passed, accepting the returned income. Therefore

SHREE HANUMAN CREDIT SOUHARD SAHAKARI LIMITED,CHIKODI vs. PR. COMMISSIONER OF INCOME-TAX, HUBLI

In the result, the appeal of the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2017-18

condone the delay in filing the appeals before us and consider the appeal for adjudication. 8. Though the assessee has raised grounds both on legal issue and merits, during the course of hearing, the ld. AR presented arguments with regard to the merits of the case wherein it is contended that the AO has conducted proper enquiry before concluding

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

In the result, the appeal by the AO is dismissed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

transfer, there was delay in filing of scrutiny report as well as obtaining approval of PCIT-2, Bangalore. Meanwhile, the AO was holding the additional charge and certain documents were obtained through Income Tax Business Application Page 4 of 7 (ITBA), but linking of RSA Token could be done only on the next day and thereafter the appeal was immediately

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Rajesh Exports Ltd., The Assistant No. 4, Batavia Commissioner Chambers, Of Income Tax, Kumara Park Road, Central Circle – Kumara Park East, 1(2), Vs. Bangalore – 560 001. Bangalore. Pan: Aaacr8642N Appellant Respondent Assessee By : Shri Surya Tejas, Advocate Revenue By : Shri D.K. Mishra, Cit Dr

delay in filing the present appeal stands condoned. 3. Brief facts of the case are as under: 3.1 Assessee filed its return of income on 30.09.2015 declaring total income of Rs.330,33,40,230/-. The case was selected for scrutiny and notices u/s. 143(2) of the act was issued in response to which representative of assessee filed necessary details

SCHNEIDER ELECTRIC IT BUSINESS INDIA PRIVATE LIMITED(FORMERLY KNOWN AS AMERICAN POWER CONVERSION (INDIA) PVT LTD.),BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS, , BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2010-11

delay was excessive, inordinate and should not be condoned. 6. In response, the assessee’s Authorized Representative (AR) stated that the assessee was under the impression that the transfer pricing

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp Duty Paid

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK ,BENGALURU vs. INCOME-TAX OFFICE, WARD-5(2)(1), BENGALURU

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp Duty Paid

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. THE INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp Duty Paid

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nRs. 20\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nRs. 20\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD- 5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nRs. 20\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nINDIA NON JUDICIAL\nGovernment of Karnataka\ne-Stamp\nRs. 20\nCertificate No.\nCertificate Issued Date\nAccount Reference\nUnique Doc. Reference\nPurchased by\nDescription of Document\nDescription\nConsideration Price (Rs.)\nFirst Party\nSecond Party\nStamp

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

condonation of delay for\nA.Y. 2012-13 dated 14.12.2023 in ITA No. 1052/Bang/2023 is\nreproduced under:\nPage 7 of 48\nITA Nos. 1052 to 1060/Bang/2023\n63\nGovernment of Karnataka\ne-Stamp\nCertificate No.\nIN-KA62211732245533V\nCertificate Issued Date\n06-Dec-2023 02:47 PM\nAccount Reference\nNONACC (FI)/ kacrsf108/ CHAMRAJPET/KA-BV\nUnique Doc. Reference\nSUBIN-KAKACRSFL0891976534819913V\nPurchased by\nTHE KSCA

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

transfer the case to the concerned Assessing Officer having jurisdiction over such case.\nPage 55 of 86\nIT(TP)A Nos. 303 & 839/Bang/2022\nCrucially, the CBDT, given the scope of the Scheme delineated in paragraph 3 of the Scheme, can specify inter alia the class of cases for assessment under the Scheme.\n25. The CBDT, with the introduction of this

GONEMMANAVARA NARAPPA, ,DAVANAGERE vs. INCOME TAX OFFICER, WARD-3, DAVANAGERE

transferable job, and has\ndepended on the consultant at Davanagere, who on account of his family\ndisputes did not look in to the e.portal, which caused the delay and the\nappellant could not keep in touch on account of Covid and official work,\nwhich caused delay in filing the appeal.\n\n4. Appellant Prays leave of this Hon'ble Tribunal

ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-4(1)(1), BANGALORE, BANGALORE vs. MANHATTAN ASSOCIATES (INDIA) DEVELOPMENT CENTRE PRIVATE LIMITED, BANGALORE

Bench: Shri Prashant Maharishi & Shri Soundararajan Kassessment Year: 2011-12 Acit, Vs. M/S. Manhattan Associates (India) Circle – 4(1)(1), Development Centre Pvt. Ltd., Bangalore. 5Th & 6Th Floor, B1 Block, Brigade Tech Gardens Brigade Properties Pvt. Ltd., Sez, Brookfield, Kundalahalli S.O. Bangalore North, Bangalore – 566 037. Pan: Aadcm 0727 A Appellant Respondent Appellant By : Shri. Nirmal Mathew, Advocate Respondent : Dr. Divya K. J, Cit(Dr)(Itat), By Bangalore. Date Of Hearing : 02.02.2026 Date Of Pronouncement : 10.03.2026

transfer pricing matters. 2. According to Form No. 36 under Rule 47(1) of the Income Tax Rules 1962, the learned AO noted that the order issued under Section 250 of the Income Tax Act was received by him on 28 February 2024. However, the appeal was not submitted until 25 September 2025. As a result, the registry issued

JAYANTILAL BHAGWANCHAND,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2011-12

delay, we condone the same and proceed to hear the matter on merit. 3. The effective issue raised by the assessee vide ground Nos. 2 to 9 is that the learned CIT(A) erred in confirming the disallowance of exempted capital gain under section 10(38) of the Act for Rs. 10,86,720/- only and treating the same

TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. DCIT CIRCLE, 7(1)(1), , BANGALORE

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

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

delayed receivable of Rs.20,68,559 was reduced to Rs.10,62,815. Thus as per the order giving effect to the direction of the DRP u/s. 144C dated 10.7.2024, the TP adjustment to the extent of Rs.10,62,815 was retained. So far as Transfer pricing issues are concerned, in Final assessment order Transfer pricing adjustment of Rs.10