M/S. ATMECS TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(1)(1), BANGALORE
In the result, appeal of the assessee is partly allowed
ITA 187/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Dec 2021AY 2016-17
Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.187/Bang/2021 Assessment Year : 2016-17 M/S. Atmecs Technologies Private Limited, Vs. The Income Tax Officer, Flat No.301, M J Towers, H-No.8-2-698, Ward -1(1)(1), Road No.12, Bengaluru. Banjara Hills, Hyderabad, Telangana – 500 034. Pan : Aamca 0792 J Appellant Respondent Appellant By : Shri. P.V.S.S.Prasad, Ca Respondent By : Shri. Arunkumar, Cit(Tp-2)(Dr)(Itat), Bengaluru Date Of Hearing : 14.12.2021 Date Of Pronouncement : 20.12.2021 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 30.3.2021 By The National E-Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Ay 2016-2017. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To It’S Associated Enterprises
For Appellant: Shri. P.V.S.S.Prasad, CAFor Respondent: Shri. Arunkumar, CIT(TP-2)(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92(1)Section 92B(1)Section 92C
38,91,542
-5.743
93,80,869
Cost of Sales
-
-
36,08,444.90
36,08,445
Note 2
Onsite
-
Expenses -
20,75,030
20,75,030
Note 3
Payroll for employees working onsite and vendor payments onsite
Other
-
Operating costs
16,94,298
13,53,551
30,47,849
Business Tax
-
-
1,071
1,071
Federal taxes
Operating
Expenses
