Autodesk India Pvt Ltd, Bengaluru vs Deputy Commissioner Of Income Tax, ... on 11 September, 2020
IT(TP)A No.2675/Bang/2017
Autodesk India ... MEMBER
IT(TP)A No.2675/Bang/2017
Assessment Year: 2013-14
Autodesk India Pvt. Ltd.
Unit A-4, 'A' Wing, 2nd Floor
Director Of Income-Tax vs M/S Autodesk Asia Pvt Ltd on 15 September, 2020
Bench: Alok Aradhe , H T Narendra Prasad ... ROAD, BANGALORE.
... APPELLANTS
(BY SRI. K.V. ARAVIND, ADV.,)
AND:
M/S. AUTODESK ASIA PVT. LTD.,
03, FUSIONOPOLLS WAY
#10-21 SMBIOSIS, SINGAPORE
submitted that coordinate bench of this
Tribunal in case of Autodesk India Pvt. Ltd. vs DCIT reported in
(2020) 119 taxmann.com 265 has considered ... also
submitted that the functions performed by present assessee
and Autodesk India Pvt.Ltd. ,(supra) are that of captive software
development service provider
ordinate bench in a detailed manner in the case of Autodesk India (P)
Ltd (2018)(96 taxmann.com 263)(Bang.) and it was held that ... decision rendered in the above said case was followed
in the Autodesk India (P) Ltd extracted supra. In the case of Autodesk
India
been addressed
by coordinate bench of this Tribunal in case of Autodesk India
Pvt.Ltd vs ACIT in ITA(TP)A No.156/Bang/2016 ... reliance upon decision of
coordinate bench of this Tribunal in case of Autodesk India Pvt
Page
been addressed
by coordinate bench of this Tribunal in case of Autodesk India
private limited vs ACIT in ITA(TP)A No.156/Bang/2016 ... reliance upon decision of coordinate bench of
this Tribunal in case of Autodesk India Pvt Ltd. vs ACIT (supra)
wherein, M/s. E-Infochips
exceeding 200 crores. It has been held in the
case of Autodesk India (P) Ltd. v. DCIT [(2018) 96 taxmann.com
263 (Bang. - Trib.)] that ... decision rendered by the co-
ordinate Bench in the case of Autodesk India (P) Ltd. (supra),
we direct the AO / TPO to exclude companies having
before us.
39. It is observed that this Tribunal in case of Autodesk India
Pvt Ltd. vs ACIT (supra) excluded E- Infochips Ltd., by following
decision rendered by another co-ordinate bench in the
case of Autodesk India Pvt Ltd vs. DCIT (IT(TP)A No.540 &
541/Bang ... been
elaborately discussed by this Tribunal in the case of Autodesk India Pvt.
Ltd. v. DCIT in IT(TP)A No.540 & 541/Bang
been elaborately
discussed by this Tribunal in the case of Autodesk India Pvt. Ltd. v. DCIT in
IT(TP)A No.540 & 541/Bang
