IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No.946/Ahd/2016 Assessment year : 2011-12 The Deputy Commissioner Vs. IQVIA RDS (India) Private Ltd., of Income Tax, [formerly Quintiles Research (India)

Circle 3(1)(2), Private Ltd.], Ahmedabad. II Floor, Etamin Block, Prestige Technology Park-II, Sarjapur- Marthahalli Outer Ring Road, Bangalore – 560 103.

PAN: AAACQ 0935H APPELLANT RESPONDENT ITA No.1025/Ahd/2016 Assessment year : 2011-12 IQVIA RDS (India) Private Vs. The Deputy Commissioner Ltd., of Income Tax, [formerly Quintiles Research Circle 3(1)(2), (India) Private Ltd.], Ahmedabad.

Bangalore – 560 103.

PAN: AAACQ 0935H APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA Revenue by : Shri Shashi Saklani, CIT(DR)(ITAT), Bengaluru.

Date of hearing : 16.09.2025 Date of Pronouncement : 10.12.2025

O R D E R

Per Prashant Maharishi, Vice President

1. These cross appeals are filed for the assessment year 2011-12 by the DCIT, Circle 3(1)(2), Ahmedabad [the ld. AO] in ITA No.946/Ahd/2016 and by IQVIA RDS (India) Private Ltd. [formerly Quintiles Research (India) Private Ltd.] (the assesse