EIT Services India Private Limited , Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore

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Last updated: 06 November 2020
Quick Summary
This Income Tax Appellate Tribunal (ITAT) ruling addresses appeals by EIT Services India Private Limited for the assessment years 2004-05 and 2005-06. The appeals concern significant adjustments made by the Assessing Officer, including the disallowance of software expenditure, recomputation of deductions under Section 10A, and additions related to the determination of Arm's Length Price (ALP) for international transactions. The tribunal heard these appeals together due to identical facts and circumstances.

Court :
ITAT Bangalore

Brief :
These are appeals by the Assessee/Assessee against two orders dated 15.2.2010 and 26.3.2009 of the CIT(Appeals)-IV, Bangalore relating to assessment years 2005-06 & 2004-05 respectively. Both these appeals arise under identical facts and circumstances and were heard together. We therefore deem it convenient to decide these appeals by this common order.

Citation :
ITA Nos.1555 & 1556/Bang/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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