M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, both the writ petitions are

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

BLOCK, BENGALURU-560 095. …RESPONDENT (BY SRI. Y.V. RAVIRAJ, ADV. FOR) THE ADVOCATE FOR THE APPELLANT HAS FILED THE ABOVE ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 21/06/2017 PASSED IN ITA NO.807/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012 ANNEXURE-A AND ETC. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT

THE PR. COMMISSIONER OF INCOME TAX vs. M/S EDS ELECTRONICS DATA SYSTEMS INDIA PVT.LTD.

In the result, we do not find any merit in this

Bench: ALOK ARADHE,R. NATARAJ

BLOCK-A, BAGMANE PARIN BAGMANE TECHNOLOGY PARK C.V. RAMAN NAGAR BANGALORE-560093 PAN: AAACB 6820C. ... RESPONDENT (BY SRI. SURYANARAYANA T, ADV.) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.06.2015 PASSED IN ITA NO.1050/DEL/2009 FOR THE ASSESSMENT YEAR 2004-05, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR

PR. COMMISSIONER OF INCOME TAX-4 vs. M/S. KSHEMA TECHNOLOGIES LIMITED

Bench: S.SUJATHA,VINEET KOTHARI

BLOCK B, 1ST FLOOR, MARATHAHALLI, ORR, DODDENEKUNDI, BANGALORE-560048. PAN: AACCB6820C. …RESPONDENT (By Mr. SANDEEP HUILGOL, ADV. FOR Mr. T.SURYANARAYANA, ADV.,) THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE Date of Judgment 31-07-2018 I.T.A.No.529/2016 Pr. Commissioner

BOSCH AUTOMOTIVE ELECTRONICS INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER INCOME TAX

The appeal is allowed and the Tribunal's

Bench: B M SHYAM PRASAD,T.M.NADAF

BLOCK, KORAMANGALA, BANGALORE - 560034. …RESPONDENTS (BY SRI.Y.V. RAVIRAJ., ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; b) ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 16.12.2024 PASSED BY THE TRIBUNAL IN IT(TP)A NO. 1473/BANG/2024, FOR ASSESSMENT YEAR 2020-2021. THIS

THE PR COMMISSIONER OF INCOME TAX vs. M/S ACUSIS SOFTWARE INDIA

Bench: S.SUJATHA,VINEET KOTHARI

BLOCK 80 FEET ROAD, KORAMANGALA BENGALURU-560095. …APPELLANTS (BY Mr. ARAVIND K.V. ADV.) AND: M/S. ACUSIS SOFTWARE INDIA PVT. LTD., No.17/2, DOLLAR CHAMBER LALBAGH ROAD, BENGALURU-560027 PAN:AADCA2415P. …RESPONDENT (BY Mr. MALLAHARAO K, ADV.) THIS I.T.A IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN

M/S AZTEE SOFTWARE & TECHNOLOGY SERVICES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

BLOCK, KORAMANGALA, BANGALORE – 560 068. …APPELLANT (BY SMT.S.R.ANURADHA, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 11(1), 5TH FLOOR, BANGALORE. …RESPONDENT (BY SRI.M.V.SESHACHALA, ADVOCATE) 3 ITA FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 12-07-2007 PASSED IN ITA.NO.585/Bang/2006 FOR THE ASSESSMENT YEAR 2002-2003, PRAYING TO FORMULALTE THE SUBSTANTIAL QUESTIONS OF LAW STATED

XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

BLOCK E) GROUND FLOOR TO 4th FLOOR, EMBASSY TECH VILLAGE, MARATHALL, SARJAPURA OUTER RING ROAD, BENGALURU 560 103 REP. BY ITS AUTHORISED SIGNATORY, MR. SAMEER B.S.RAO CHIEF FINANCIAL OFFICER. …PETITIONER (BY SRI.UDAYA HOLLA, SENIOR ADVOCATE FOR SRI.DEEPAK CHOPRA, SRI.ADITYA VIKRAM BHAT, SRI. HARPREET SINGH AJMANI, SRI.SHRAVANTH ARYA, MS.V.RADHIKA AND SRI. MITHEL REDDY, ADVOCATES) AND: 1 . DEPUTY COMMISSIONER OF INCOME

THE PR COMMISSIONER OF INCOME TAX vs. M/S YODLEE INFOTECH PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

BLOCK 1ST FLOOR, SARJAPUR MARATHALLI RING ROAD BENGALURU-560 087 PAN: AAACY 1273E. …RESPONDENT (BY SRI. K. MALLAHARAO & SRI. PARTH, ADVS. FOR SRI. NAGESHWAR RAO, ADV., ) Date of Judgment 31-08-2018, ITA No.476/2018 The Pr. Commissioner of Income Tax & Another Vs. M/s Yodlee Infotech Pvt. Ltd., 2/8 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME

THE PR. COMMISSIONER OF INCOME TAX vs. MARLABS INNOVATIONS PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

BLOCK-4, BWT CENTRE, MARATHAHALLI OUTER RING ROAD, MAHADEVAPURA, BENGALURU-560 048, PAN-AAECM 6806F …RESPONDENT (BY SRI. TATA KRISHNA, ADVOCATE) THIS ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU, IN IT(TP)A NO.963/BANG/2022

PR.COMMISSIONER OF INCOME TAX vs. M/S GALAX E SOLUTIONS INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

BLOCK ITPL WHITEFIELD ROAD, BANGALORE-560 066 PAN AABCG9007F …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 21/10/2020 PASSED IN IT(TP)A NO.184/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS

PR.COMMISSIONER OF INCOME TAX vs. M/S GALAX E SOLUTIONS INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

BLOCK ITPL WHITEFIELD ROAD, BANGALORE-560 066 PAN AABCG9007F …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 21/10/2020 PASSED IN IT(TP)A NO.494/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS

COMMISSIONER OF INCOME TAX-III vs. M/S YODLEE INFOTECH PVT LTD

The appeal is disposed of

Bench: ALOK ARADHE,M.I.ARUN

BLOCK, 1ST FLOOR SARJAPUR MARATHAHALLI RING ROAD BANGALORE – 560 087 ... RESPONDENT (BY SRI.NAGESHWAR RAO FOR SRI.MALLAHARAO K., ADVS.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 30.08.2013 PASSED IN 2 IT(T.P)A NO.1538/BANG/2012 FOR THE ASSESSMENT YEAR 2008- 09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED

THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. M/S APTEAN INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

BLOCK RAJAJINAGAR, BENGALURU-560010 PAN-AACCP7154M. …RESPONDENT THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09/11/2021 PASSED IN IT(TP)A NO.2638/BANG/2017, FOR THE ASSESSMENT YEAR 2013- 2014, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; II. ALLOW THE APPEAL AND SET ASIDE THE Digitally signed by B LAVANYA

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095 …RESPONDENT (BY SHRI. E.I. SANMATHI, STANDING COUNSEL) THE ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.01.2017 PASSED IN ITA NO.1550/BANG/2013, FOR THE ASSESSMENT I.T.A No.201/2017 2 YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED HEREIN AND ANSWER THE SAME

THE PR.COMMISSIONER OF INCOME-TAX,CIT (A) vs. M/S CERNER HEALTHCARE SOLUTIONS PVT.LTD

Bench: S.SUJATHA,VINEET KOTHARI

BLOCK H2 MOUNTAIN ASH MANTAYA EMBASSY BUSINESS PARK OUT RING ROAD, NAGAWARA BENGALURU-560 045 PAN: AACCC3795R. …RESPONDENT (By Mr. MALLAHARAO K & SANDEEP S. KARHAIL, ADVS.) Date of Judgment 05-07-2018 I.T.A.No.489/2017 The Pr. Commissioner of Income-tax, CIT(A) & Anr. Vs. M/s. Cerner Healthcare Solutions Pvt. Ltd., 2/12 THIS I.T.A. IS FILED UNDER SECTION

THE PR. COMMISSIONER OF INCOME TAX vs. M/S APIGEE TECHNOLOGIES

Bench: S.SUJATHA,VINEET KOTHARI

BLOCK, KORAMANGALA BANGALORE-560 034 PAN: AAICS 9117R. …RESPONDENT (By Mr. SANDEEP HUILGOL, ADV.) THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ALLOW THE APPEAL AND Date of Judgment 03-07-2018 I.T.A.No.138/2016 The Pr. Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. M/S ASSOCIATED ELECTRONIC AND ELCTRICAL

The appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

Block Assessment as well as regular assessment?” 3. Learned Counsel Sri. K.V. Aravind, appearing for the Revenue, would contend that section 48 of the Act would contemplate mode of computation for the income chargeable under the head ‘capital gains’. The same is computed by deducting from the full value of consideration: [a] cost incurred in connection with transfer

SIMPLILEARN SOLUTIONS PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

ASSESSMENT CENTRE C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER NEW DELHI – 110 001. 4. DEPUTY COMMISSIONER OF INCOME TAX TRANSFER PRICING