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107 results for “transfer pricing”+ Section 256(1)clear

Sorted by relevance

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Key Topics

Addition to Income71Section 143(3)70Section 92C42Disallowance38Section 14333Transfer Pricing32Section 13225Section 153A25Deduction

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

256 ITR (St.) 22) states that no tax is required to be deducted in respect of any amounts payable to anybody or authority or institution, whose income is unconditionally exempt under section 10. The CBDT in Circular No 4 of 2008 dated 28.04.2008 clarified in context of section 194I that the payer of rent need not deduct

Showing 1–20 of 107 · Page 1 of 6

25
Depreciation23
Section 14A20
Section 10A20

VIJAYA BANK,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result the appeal by the Assessee is allowed

ITA 653/BANG/2012[2008-09]Status: DisposedITAT Bangalore27 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2008-09

For Appellant: Shri S.Ananthan and Smt.Lalitha Rameswaran, CAsFor Respondent: Shri O.P.Yadav, CIT-III (DR)
Section 36(1)(viia)

256 ITR 423 (Gau), where it was held that it is permissible on the part of the Tribunal to entertain a ground beyond those incorporated in the memorandum of appeal though the party urging the said ground had neither appealed before it nor had filed a cross-objection in the appeal filed by the other party. We have considered

JCIT, BANGALORE vs. M/S VIJAYA BANK, BANGALORE

In the result the appeal by the Assessee is allowed

ITA 578/BANG/2012[2008-09]Status: DisposedITAT Bangalore27 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2008-09

For Appellant: Shri S.Ananthan and Smt.Lalitha Rameswaran, CAsFor Respondent: Shri O.P.Yadav, CIT-III (DR)
Section 36(1)(viia)

256 ITR 423 (Gau), where it was held that it is permissible on the part of the Tribunal to entertain a ground beyond those incorporated in the memorandum of appeal though the party urging the said ground had neither appealed before it nor had filed a cross-objection in the appeal filed by the other party. We have considered

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 308/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

Transfer Pricing Adjustment on account of AMP expenses. (ii) Assessee has been bearing substantial portion of the fees paid to ICC for acquiring sponsorship rights even though benefit of the same is derived by the other entities of the world. 88. Aggrieved by the addition proposed by the AO, the assessee had filed objections before the DRP. The DRP vide

UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 345/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

Transfer Pricing Adjustment on account of AMP expenses. (ii) Assessee has been bearing substantial portion of the fees paid to ICC for acquiring sponsorship rights even though benefit of the same is derived by the other entities of the world. 88. Aggrieved by the addition proposed by the AO, the assessee had filed objections before the DRP. The DRP vide

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

transfer pricing provision and not while allowability of business expense u/s 37(1). It is well known fact that companies use sports event as a platform to advertise their range of products as it has a very high viewership. Any such incurring of expenditure is ostensibly for promotion of business only and hence, no disallowance is called for. Accordingly, Grounds

M/S. UNITED SPIRITS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)
Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

transfer pricing provision and not while allowability of business expense u/s 37(1). It is well known fact that companies use sports event as a platform to advertise their range of products as it has a very high viewership. Any such incurring of expenditure is ostensibly for 34 IT(TP)A No.489/Bang/2017 . promotion of business only and hence, no disallowance

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

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

ITA 2532/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 May 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai for Shri K.R. VasudevanFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)Section 144C(13)Section 14ASection 37Section 92C

transfer pricing provision and not while allowability of business expense u/s 37(1). It is well known fact that companies use sports event as a platform to advertise their range of products as it has a very high viewership. Any such incurring of expenditure is ostensibly for promotion of business only and hence, no disallowance is called for. Accordingly, Grounds

M/S UNITED SPIRITS LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7 , BANGALORE

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR
Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

transfer pricing provision and not while allowability of business expense u/s 37(1). It is well known fact that companies use sports event as a platform to advertise their range of products as it has a very high viewership. Any such incurring of expenditure is ostensibly for promotion of business only and hence, no disallowance is called

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

ITA 1515/BANG/2010[2006-07]Status: DisposedITAT Bangalore20 Mar 2015AY 2006-07

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.

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri C.H. Sundar Rao, CIT (D.R)
Section 10ASection 143(1)Section 143(3)Section 144CSection 144C(5)Section 92C

1 crore; • Ratio of employee cost to revenue of atleast 25 percent; • Ratio of software development services to operating revenues of atleast 75 percent; • Ratio of onsite revenues to operating revenues of atleast 75 percent; • Rejection of companies having diminishing revenues; and • Rejection of certain comparables on functional differences that were accepted by NDS India 3.10 The Learned AO/TPO

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

ITA 254/BANG/2023[2012-13]Status: DisposedITAT Bangalore22 Dec 2023AY 2012-13

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

For Respondent: Shri T. Suryanarayana
Section 271(1)(c)Section 92(3)Section 92C

transfer pricing rules. We direct the Ld.AO/TPO to consider the segments of the assessee under the receipt of business development services from its AE denovo in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, ground nos. 5-7 and 9-10 stands allowed for statistical purposes. Revenue’s appeal

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

ITA 245/BANG/2023[2013-13]Status: DisposedITAT Bangalore22 Dec 2023AY 2013-13

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

For Respondent: Shri T. Suryanarayana
Section 271(1)(c)Section 92(3)Section 92C

transfer pricing rules. We direct the Ld.AO/TPO to consider the segments of the assessee under the receipt of business development services from its AE denovo in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, ground nos. 5-7 and 9-10 stands allowed for statistical purposes. Revenue’s appeal

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BENGALURU vs. M/S. ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

transfer pricing issues having 11 pages, various case laws along with its compilation and contended that the number of employees employed in the year in dispute is far exceeding 10% of the employees as on the last day of the previous year. The ld. AR in support of his contention filed the auditors certificate place on pages

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS UNIT, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

transfer pricing issues having 11 pages, various case laws along with its compilation and contended that the number of employees employed in the year in dispute is far exceeding 10% of the employees as on the last day of the previous year. The ld. AR in support of his contention filed the auditors certificate place on pages

MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED ,BENGALURU vs. DCIT CIRCLE 4(1)(1), BMTC BUILDING, KORAMANGALA

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

ITA 817/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Biju M.K., CIT-DR
Section 143(2)Section 143(3)Section 25oSection 270ASection 37Section 92C

transfer pricing order, the Ld.AO issued 142(1) notice on 27/08/21 to verify the ESOP expenses claimed by the assessee amounting to Rs.9,90,81,453/- on payment basis u/s. 37 of the act. The assessee vide correspondence dated 09.09.2021 submitted details, but was silent on the issue. The Ld.AO recorded that the assessee did not file any supporting evidence

M/S FMC INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is partly allowed

ITA 1039/BANG/2012[2008-09]Status: DisposedITAT Bangalore24 Sept 2015AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P. Boazi.T.(T.P) A. No.1039/Bang/2012 (Assessment Year : 2008-09) M/S. Fmc India Pvt. Ltd., Vs. Dy. Commissioner Of Income Tax, Embassy Star, 8 Palace Road, Circle 11(3), Bangalore. High Grounds, Bangalore-560 052. Pan Aaacf 4579 N Appellant Respondent.

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Ganapathi Bhat, CIT (D.R)
Section 143(1)Section 143(3)Section 144C(5)Section 92C

1) of the Act and the case was taken up for scrutiny. 2.2 The Assessing Officer observed that the assessee had entered into international transactions in excess of Rs.15 Crores and therefore with the approval of the CIT-I, Bangalore made a reference to the Transfer Pricing Officer (‘ TPO’) to determine the arms length price (‘ALP’) thereof

M/S HUAWEI TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, both the appeals by the assessee and revenue are partly allowed

ITA 339/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Mr. Aliasger Rampurawala, AdvocateFor Respondent: Mr. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 234BSection 92D

transfer pricing documentation for the relevant financial year. 2.6. Including the following comparable companies even though they are functionally different from operational profile of the Appellant: a) Infosys Ltd.; & IT(TP)A No.370/Bag/2019 Page 3 of 42 b) Larsen & Toubro Infotech Ltd.; c) Mindtree Ltd.; d) Persistent Systems Ltd.; and e) Thirdware Solutions Ltd. 2.7. Excluding the following companies selected

THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE vs. M/S HUAWEI TECHNOLOGIES INDIA PVT LTD , BANGALORE

In the result, both the appeals by the assessee and revenue are partly allowed

ITA 370/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Mr. Aliasger Rampurawala, AdvocateFor Respondent: Mr. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 234BSection 92D

transfer pricing documentation for the relevant financial year. 2.6. Including the following comparable companies even though they are functionally different from operational profile of the Appellant: a) Infosys Ltd.; & IT(TP)A No.370/Bag/2019 Page 3 of 42 b) Larsen & Toubro Infotech Ltd.; c) Mindtree Ltd.; d) Persistent Systems Ltd.; and e) Thirdware Solutions Ltd. 2.7. Excluding the following companies selected

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, appeals filed by assessee stands allowed

ITA 3089/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

For Appellant: Shri K.R. Vasudevan, Advocate
Section 92C

section 92 CA of the Act. Aggrieved by the order of the Ld.AO, the assessee preferred appeal before the Ld.CIT(A). The Ld.CIT(A) did not allow any relief to the assessee on the grounds raised. Page 17 ITA Nos. 3088 & 3089/Bang/2018 Aggrieved by the order of the Ld.CIT(A), the assessee preferred appeal before this Tribunal

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-7(1)(3), BANGALORE

In the result, appeals filed by assessee stands allowed

ITA 3088/BANG/2018[2011-12]Status: DisposedITAT Bangalore25 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

For Appellant: Shri K.R. Vasudevan, Advocate
Section 92C

section 92 CA of the Act. Aggrieved by the order of the Ld.AO, the assessee preferred appeal before the Ld.CIT(A). The Ld.CIT(A) did not allow any relief to the assessee on the grounds raised. Page 17 ITA Nos. 3088 & 3089/Bang/2018 Aggrieved by the order of the Ld.CIT(A), the assessee preferred appeal before this Tribunal