aside the order passed by the ITAT
Bangalore in ITA No.783/Bang/2008,dated 18-12-2008
and confirm the order of the Appellate ... aside the order passed by the ITAT
Bangalore in ITA No.498/Bang/2008,dated 18-12-2008
and confirm the order of the Appellate
profit."
9.2 Further, he relied on the order of the ITAT, Bangalore in the case of GXS
India Technology Centre ... record. In
view of the above orders of the ITAT, Delhi and ITAT, Bangalore cited supra, we
direct the AO/TPO to exclude this company
above conclusion
placed reliance on the decision of the ITAT Bangalore in the case of
Genisys Integrating Systems (India) (P) Ltd. Vs. DCIT ... Contra the learned counsel for the Assessee submitted that
ITAT Bangalore Bench in the case of Dell International Services India (P)
Ltd. Vs. DCIT
Bangalore - 560 029.
Bangalore. PAN: AABCI 2954B
CROSS OBJECTOR RESPONDENT
Revenue by : Smt. Sreenandini Das, Addl.CIT(DR)(ITAT), Bengaluru.
Assessee by : Shri ... taken as a comparable
company by following the decision of the ITAT Bangalore Bench in the
case of Trilogy e-business Software
Identification of beneficiaries
• Ascertainment of share of the beneficiaries
The Bangalore ITAT has held that all that is necessary is that the beneficiary
should ... aspect of ascertainment of share of the beneficiaries, the Bangalore ITAT
has held that if the trust deed sets out expressly the manner in which
above conclusion placed reliance on the decision of
the ITAT Bangalore in the case of Genisys Integrating Systems (India ... Contra the learned counsel for the Assessee submitted that ITAT
Bangalore Bench in the case of Dell International Services India
same was not allowable in the light of
Hon'ble ITAT Bangalore pronouncement in the case of M/s
United Breweries ... high court has upheld the
ruling of Special Bench of Bangalore ITAT and held that the difference
between the market value of shares
Software Solutions India Pvt Ltd. Vs ITO (122 TTJ 410) (Bangalore ITAT)
4. Cerner Healthcare Solutions Pvt Ltd Vs. ITO (Bangalore ITAT)
5. Caterpillar India ... DDIT - Bangalore ITAT - ITA No.630(Bang)/2010
6. Caterpillar India P Ltd Vs. DDIT - Bangalore ITAT - ITA No.607(Bang)/2010
7. Caterpillar India
under section 92CA could
be invalid and bad in law.
(v) ITAT Bangalore in the case of M/S Nava Karnataka Steels Pvt. Ltd.
Versus ... Mines Ltd.
(2019 (5) TMI 1709 ITAT KOLKATAJ ITAT Kolkata as reproduced the
finding of the ITAT Bangalore and thereafter held that effect of Finance
Institute India - Bangalore Pvt Ltd. vs
JCIT [IT(TP)A No. 625/Bang/2020) (Bangalore ITAT)] and M/s
Tesco Bengaluru Pvt. Ltd. vs JCIT ... 2898/Bang/2018)
(Bangalore ITAT) for AY 2014-15 and (IT(TP)A No.2387/Bang/2019)
(Bangalore ITAT) for AY 2015-16, wherein
