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

transfer pricing officer u/s. 92CA(1),\nPage 15 of 86\nIT(TP)A Nos. 303 & 839/Bang/2022\nthe time period to pass an assessment order u/s. 143(3) as per section 153(1) comes to a halt.\n6.12 Be that as it may, after the receipt of an order u/s. 92CA(3) by the Ld.AO, as per section 92CA

YOKOGAWA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

3) read with section 144C of the Act. At the outset, the Ld.AR submitted that, assessing officer has not completed the assessment within the period of limitation. Brief facts of the case are as under: 13. During assessment proceedings the Ld.AO noted that assessee had international transaction exceeding Rs.15 crores, and the case was referred to the Transfer Pricing

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

Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any foreign company. 6. It is not in dispute that the Assessee is an eligible Assessee and therefore the Assessment in the case of the Assessee is to be completed keeping in mind the statutory provisions of Sec.143(3), 144C

D.C.I.T., BANGALORE vs. M/S SAP LABS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue 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 Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

3. The assessee has raised the following additional grounds vide application dated 06.09.2021 wherein the legal issue has been raised. “16.1 On the facts and in the circumstances of the case and in law, the order dated 3o January, 2014 passed by the Learned Addl. Commissioner of Income-tax (Transfer Pricing) — III (`Ld. TPO') under section 92CA

M/S SAP LABS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue 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 Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

3. The assessee has raised the following additional grounds vide application dated 06.09.2021 wherein the legal issue has been raised. “16.1 On the facts and in the circumstances of the case and in law, the order dated 3o January, 2014 passed by the Learned Addl. Commissioner of Income-tax (Transfer Pricing) — III (`Ld. TPO') under section 92CA

TATA POWER SOLAR SYSTEMS LIMITED,BANGALORE vs. DCIT, 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. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

144C(1) r.w.s 143(3) on 27.03.2015 wherein the transfer pricing adjustment was made as also certain other additions on corporate tax issues. Aggrieved by the draft assessment order, the assessee filed objections before the Dispute Resolution Panel (`DRP'). 3. In response to the objections raised, the DRP issued directions under section

DCIT, BANGALORE vs. M/S TATA POWER SOLAR SYSTEMS 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. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

144C(1) r.w.s 143(3) on 27.03.2015 wherein the transfer pricing adjustment was made as also certain other additions on corporate tax issues. Aggrieved by the draft assessment order, the assessee filed objections before the Dispute Resolution Panel (`DRP'). 3. In response to the objections raised, the DRP issued directions under 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

Transfer Pricing adjustment relating to royalty. (Ground No.10) Other issues urged by the assessee are either general in nature or consequential. 3. The facts relating to the case have been narrated as under by the Tribunal in its order passed for AY 2013-14 in ITA No.:1385/Bang/2017:- “3. The facts relating to the case are stated in brief

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

144C of the Income Tax Act, 1961 [the Act] by the ld. AO dated 22.2.2016 pursuant to the directions of the ld. Dispute Resolution Panel-2, Bengaluru [ld. DRP]. 2. The assessee challenges the assessment order being barred by limitation. On merits, the assessee and the ld. AO both are in appeal before us. 3. The brief facts

M/S INATECH INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-3(1)(4), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13

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

144C(15)(b) of the Act, which reads as under:- “(15) For the purposes of this section; (a) ………………………….. (b) “eligible assessee” means – (i) any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3

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

Transfer Pricing adjustment was quashed.", "result": "Partly Allowed", "sections": [ "143(3)", "144C", "153", "153B", "92CA", "92CA(3)", "92CA(3A)", "92C" ], "issues

NDS LIMITED - INDIA BRANCH OFFICE,BANGALORE vs. DDIT INTERNATIONAL TAXATION, BANGALORE

In the result, the assessee's appeal for Assessment Year 2006-07 is partly allowed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazi.T(T.P) A. No.1515/Bang/2010 (Assessment Year : 2006-07) Nds Limited – India Branch Office, Vs. Dy. Director Of Income Tax, No.9, Ashford Park View, (International Taxation), 80 Ft Road, Koramangala Iii Block, Circle 1 (1), Bangalore. Bangalore-560 034 Pan Aabcn 2524L Appellant Respondent.

Transfer Pricing – lack of jurisdiction / Against principles of natural justice 3.1 The Learned AO has erred in passing the order under section 143(3) read with section 144C

M/S.SOFTTEK INDIA PVT LTD.,,BANGALORE vs. DCIT- CIRCLE-6(1)(2), BANGALORE

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

transfer pricing report. The ld. IT(TP)A No. 1747/Bang/2016 Page 3 of 21 DCIT(TPO) vide order dated 22.01.2016 passed order u/s. 92CA called for an adjustment. 3. The assessee was asked to submit the documents maintained in terms of section 92D along with the financial, annual report and copies of the agreement. The assessee furnished the same

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:

Transfer Pricing Officer and Assessing Officer in proceedings under section 143(3) read with section 92C(2) read with section 144C

M/S VOLVO INDIA PVT. LTD. vs. ACIT, BANGALORE

In the result, appeal of the Assessee is partly allowed

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

Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any foreign company. 6. It is not in dispute that the Assessee is an eligible Assessee and therefore the Assessment in the case of the Assessee is to be completed keeping in mind the statutory provisions of Sec.143(3), 144C

MAPEI CONSTRUCTION PRODUCTS (INDIA) PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-4(1)(2), BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 283/Bang/2021 Assessment Year : 2016-17 M/S. Mapei Construction Products (India) Pvt. Ltd., The Assistant A01 & B01, Solus Jain Commissioner Of Heights, Income Tax, 1St Floor, 1St Cross, Circle 4 (1)(2), J C Road, Vs. Bangalore. Bangalore – 560 002. Pan: Aahcm0464A Appellant Respondent : Shri S. Ramasubramanyam, Assessee By Ca : Shri Janardhan, Addl. Cit Revenue By Dr Date Of Hearing : 04-03-2022 Date Of Pronouncement : 01-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Final Assessment Order Dated 24/03/2021 Passed By The Ld.Acit, Under National Assessment Centre, New Delhi, Under Section 143(3) Read With Section 143(3A) & (3B) Of The Act, For The Assessment Year 2016- 17 On Following Grounds Of Appeal: “1. Jurisdiction 1.1. That The Learned Lower Authorities Erred In Law & On Facts In Referring The Case To The Learned Transfer Pricing

section 143(3A) and (3B) of the act, for the assessment year 2016- 17 on following grounds of appeal: “1. JURISDICTION 1.1. That the learned lower authorities erred in law and on facts in referring the case to the learned Transfer Pricing Page 2 of 22 IT(TP)A No. 283/Bang/2021 Officer (TPO) in violation of Instruction no. 3

ANANTULA VIJAY MOHAN ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeals filed by the assessee are allowed

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita Nos.2059 & 2060/Bang/2024\N Assessment Years : 2016-17 & 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No:Aelpm6515K\Nappellant\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nsp No.67/Bang/2024\N(Arising Out Of Ita No.2060/Bang/2024)\N Assessment Year: 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nappellant By\Nrespondent By\N: Sri Padma Khincha, A.R.\N: Sri Sridhar E., D.R.\Ndate Of Hearing\Ndate Of Pronouncement:\N: 18.02.2025\N: 07.05.2025\Norder\Nper Laxmi Prasad Sahu:\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of Ld. Cit(A)/Nfac, Delhi Both Dated 23.09.2024\Nvide Din & Order No. Itba/Nfac/S/250/2024-25/1068988279(1)\Nfor The Assessment Year 2016-17 & Vide Din & Order\Nno.Itba/Nfac/S/250/2024-25/1068999127(1) For The Assessment\Nyear 2017-18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short\N\"The Act\"). Since Both These Appeals & The Stay Petition Are Of The\Nsame Assessee For The Different Assessment Years, These Are Clubbed\Ntogether, Heard Together & Disposed Of By This Common Order For\Nthe Sake Of Convenience & Brevity.\Nita No.2059/Bang/2024 (Ay 2016-17):\N2. First, We Take Up Ita No.2059/Bang/2024 For The Ay 2016-\N17 Wherein The Assessee Has Raised The Following Grounds Of Appeal:\N1. General\N1.

3)\nof Section 144C, the Assessing Officer would complete the assessment\non the basis of the draft order if the assessee either intimates his\nacceptance of the variation or does not raise objections within the\ntime prescribed. Under sub-section (5) of Section 144C, the Dispute\nResolution Panel could issue such directions to the Assessing Officer\nas it thinks

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:

Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any foreign company.' 20. Under Section 144 (C) of the Act, it is evident that the assessing officer is required to pass only a draft assessment order on the basis of the recommendations made by the TPO after giving an opportunity to the assessee to file their