CADMATIC OY,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (INT TAX), CIRCLE-2(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

1)(vii) of the Act and Article–12(3) of the India–Finland DTAA. 6. Subsequently, the learned DRP, vide its directions dated 29/11/2021, issued under section 144C(5) of the Act, rejected the objections filed by the assessee and held that the payment made by the companies in India to the Cadmatic OY ITA no.540/Mum./2023 assessee

DCIT 5(3)(1), MUMBAI vs. M/S SERCO BPO PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed and the CO filed by the assessee is dismissed as infructuous

Bench: Shri Om Prakash Kant & Shir Pavan Kumar Gadaledcit – 5(3)(1) Vs. M/S Serco Bpo Pvt Room No. 573, Ltd.(As Successor Of Aayakar Bhavan, Intelnet Global Service Mumbai – 400 020. Pvtltd),Teleperformance Tower, Plot Cst No. 1406-A/28, Mindspace, Goregaon (W), Mumbai -400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent Co No. 136/Mum/2022 [Arising Out Of 2354/Mum/2022] (A.Y: 2009-10) Teleperformance Global Vs. Dcit – 5(3)(1) Service Pvt Ltd(Earlier Room No. 573, Serco Bpo Pvt Ltd), Aayakar Bhavan, Teleperformance Tower, Mumbai – 400020. Plot Cst No. 1406-A/28, Mindspace, Goregaon(W) Mumbai- 400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent

144C(1) 2 23.03.2015 Order u/s 143(1) Addition u/s 68 r.w.s 147 passed made to book ITA No. 2354/Mum/2022 & CO. 136/Mum/2022 M/s Serco BPO Pvt Ltd, Mumbai. by the AO profit u/s 115JB of the Act 3 16.09.2017 Order u/s 154 Rectification rectfying the order made on two u/s 147 of the Act issues. dated 23.03.2015 1. unexplained passed

DBS BANK LTD (DBS BANK LTD., INDIA BRANCHES NOW CONVERTED INTO DBS BANK INDIA LTD),MUMBAI vs. DCIT (INT TXT)-2(1)(2), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

144C(3) of the Income-tax Act, 1961 is ab-initio void being barred by limitation and hence, ought to be struck down. The appellants crave leave to add, to amend, alter, vary, omit or substitute the aforesaid grounds of appeal or add a new ground or grounds of appeal at any time before or at the time of hearing

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO CAPGEMINI INDIA PRIVATE LIMITED,AIROLI, NAVI MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)- 55, MUMBAI

Appeal is allowed

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 144C(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The appeal against the order impugned by way of present appeal was originally filed before the Pune Bench of the Tribunal within the prescribed period. Vide order, dated 04/07/2023 [stated to have been uploaded on 17/07/2023] passed in ITA NO. 294/PUN/2018, the aforesaid appeal

HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) | 2015-16 | Revenue 29. | 1890/Mum/2023 | ITBA/NFA C/S/250/202 2- 23/1051775 042(1) | 31.03.2023 | DCIT (TP)- 2(1)(1), Mumbai | 23.12.2019 | 143(3) | 2016-17 | Assessee 30. | 2049/Mum/2023 | ITBA/NFA C/S/250/202 2- 23/1051775 042(1) | 31.03.2023 | DCIT(TP)- 2(1)(1), Mumbai | 23.12.2019 | 143(3) | 2016-17 | Revenue 31. | 1891/Mum/2023 | ITBA/NFA C/S/250/202 2- 23/1051775 738(1) | 31.03.2023 | DCIT-1(1

ACIT-2(3)(1), MUMBAI vs. HDFC BANK LTD ( MERGED ENTITY HDFC INVESTMENTS LIMITED ), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 2015-16 Revenue 29 1890/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT (TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Assessee 30 2049/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT(TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Revenue 31 1891/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 738(1) 31.03.2023 DCIT-1(1

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD.),MUMBAI vs. DCIT, RANGE-1(1)(2), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 2015-16 Revenue 29 1890/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT (TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Assessee 30 2049/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT(TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Revenue 31 1891/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 738(1) 31.03.2023 DCIT-1(1

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 228(1) 29 1890/Mum/2023 ITBA/NFA 31.03.2023 DCIT (TP)- 23.12.2019 143(3) 2016-17 Assessee C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 30 2049/Mum/2023 ITBA/NFA 31.03.2023 DCIT(TP)- 23.12.2019 143(3) 2016-17 Revenue C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 31 1891/Mum/2023 ITBA/NFA 31.03.2023 DCIT-1(1)(2), 28.12.2019 143(3) 2017-18 Assessee

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 228(1) 29 1890/Mum/2023 ITBA/NFA 31.03.2023 DCIT (TP)- 23.12.2019 143(3) 2016-17 Assessee C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 30 2049/Mum/2023 ITBA/NFA 31.03.2023 DCIT(TP)- 23.12.2019 143(3) 2016-17 Revenue C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 31 1891/Mum/2023 ITBA/NFA 31.03.2023 DCIT-1(1)(2), 28.12.2019 143(3) 2017-18 Assessee

ADDL CIT RG 1(1), MUMBAI vs. HDFC LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 228(1) 29 1890/Mum/2023 ITBA/NFA 31.03.2023 DCIT (TP)- 23.12.2019 143(3) 2016-17 Assessee C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 30 2049/Mum/2023 ITBA/NFA 31.03.2023 DCIT(TP)- 23.12.2019 143(3) 2016-17 Revenue C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 31 1891/Mum/2023 ITBA/NFA 31.03.2023 DCIT-1(1)(2), 28.12.2019 143(3) 2017-18 Assessee

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 228(1) 29 1890/Mum/2023 ITBA/NFA 31.03.2023 DCIT (TP)- 23.12.2019 143(3) 2016-17 Assessee C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 30 2049/Mum/2023 ITBA/NFA 31.03.2023 DCIT(TP)- 23.12.2019 143(3) 2016-17 Revenue C/S/250/202 2(1)(1), 2- Mumbai 23/1051775 042(1) 31 1891/Mum/2023 ITBA/NFA 31.03.2023 DCIT-1(1)(2), 28.12.2019 143(3) 2017-18 Assessee

ACIT-1(1)(1), MUMBAI vs. M/S HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 2015-16 Revenue 29 1890/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT (TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Assessee 30 2049/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT(TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Revenue 31 1891/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 738(1) 31.03.2023 DCIT-1(1

DCIT - 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORARTION LTD., MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 2015-16 Revenue 29 1890/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT (TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Assessee 30 2049/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT(TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Revenue 31 1891/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 738(1) 31.03.2023 DCIT-1(1

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 2015-16 Revenue 29. 1890/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT (TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Assessee 30. 2049/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT(TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Revenue 31. 1891/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 738(1) 31.03.2023 DCIT-1(1

INFOR GLOBAL SOLUTIONS BARNEVELD) BV ( NOW KNOWN AS INFOR (BARNEVELD) BV),HYDERABAD vs. DDIT (IT) CIR 3(1), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

Bench: Shri G S Pannu & Shri Amit Shukla

section 144C(5). 17. At the outset, it is noted that appeal filed by the assessee is barred by limitation by 33 days. In the application for condonation of delay, the assessee has stated following reasons:-  “The Company is a foreign Company based out of the Netherlands with no operations and presence in India;  On receipt of the final assessment

ADIT (IT) 3(2), MUMBAI vs. BAAN GLOBAL B.V. NOW KNOWN AS INFORMATION GLOBAL SOLUTION ( BARNEVELD) BV, MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

Bench: Shri G S Pannu & Shri Amit Shukla

section 144C(5). 17. At the outset, it is noted that appeal filed by the assessee is barred by limitation by 33 days. In the application for condonation of delay, the assessee has stated following reasons:-  “The Company is a foreign Company based out of the Netherlands with no operations and presence in India;  On receipt of the final assessment

ITO (IT) TDS 3, MUMBAI vs. SSA GLOBAL TECHNOLOGIES (I) P.LTD ( FORMERLY KNWONA AS INFOR GLOBAL SOLUTIONS (I) P.LTD), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

Bench: Shri G S Pannu & Shri Amit Shukla

section 144C(5). 17. At the outset, it is noted that appeal filed by the assessee is barred by limitation by 33 days. In the application for condonation of delay, the assessee has stated following reasons:-  “The Company is a foreign Company based out of the Netherlands with no operations and presence in India;  On receipt of the final assessment

INFOR GLOBAL SOLUTIONS BARNEVELD) BV,HYDERABAD vs. DDIT (IT) CIR 3(1), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

Bench: Shri G S Pannu & Shri Amit Shukla

section 144C(5). 17. At the outset, it is noted that appeal filed by the assessee is barred by limitation by 33 days. In the application for condonation of delay, the assessee has stated following reasons:-  “The Company is a foreign Company based out of the Netherlands with no operations and presence in India;  On receipt of the final assessment

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144C(3) 2015-16 Revenue 29 1890/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT (TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Assessee 30 2049/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 042(1) 31.03.2023 DCIT(TP)- 2(1)(1), Mumbai 23.12.2019 143(3) 2016-17 Revenue 31 1891/Mum/2023 ITBA/NFA C/S/250/202 2- 23/1051775 738(1) 31.03.2023 DCIT-1(1