COMMISSIONER OF INCOME TAX vs. ORACLE SOFTWARE INDIA LTD.

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ITA - 642 / 2008HC Delhi02 July 20081 pages
For Petitioner: RASHMI CHOPRA
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arose for consideration in this appeal. This decision was based on the High Court's prior order dated 09.05.2007 in ITA No.641/2006 and other connected matters, which dealt with identical issues concerning the interpretation of Section 80-IA of the Income Tax Act, 1961, particularly the meaning of the word 'manufacture'. The Court found no reason to deviate from its previous conclusion. Therefore, the appeal filed by the Revenue was dismissed on the same grounds. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue has appealed against an order dated 29.08.2007 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.692/D/2003. The appeal concerns the assessment year 1998-1999. The issue in this appeal is identical to those in connected appeals, specifically ITA Nos. 641/2006, 785/2006, 811/2006, and 815/2006, all relating to the present assessee. Another appeal, ITA No.1531/2006, also dealt with a similar issue concerning the interpretation of the word 'manufacture' under Section 80-IA of the Income Tax Act, 1961. The High Court had previously considered these issues in ITA No.641/2006 and connected matters.

What were the issues?

1. Whether a substantial question of law arises for consideration regarding the interpretation of Section 80-IA of the Income Tax Act, 1961, specifically concerning the use of the word 'manufacture'. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The High Court's prior order in connected matters implies that the assessee likely argued that the ITAT's decision was correct and no substantial question of law arose. Revenue's Contention: The Revenue, by filing the present appeal, contends that there is a substantial question of law arising from the ITAT's order, necessitating a review by the High Court. The specific arguments are not detailed in the judgment, but the appeal is based on the interpretation of 'manufacture' under Section 80-IA.

Which sections of the Income-tax Act were involved?

Section 80-IA

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 02.07.2008 . Present: Ms Rashmi Chopra for the Appellant. . . Mr Aseem Mowar for the Respondent. . + ITA 642/2008 . This appeal pertains to the assessment year 1998-1999. The revenue has challenged the order dated 29.08.2007 passed by the Income Tax Appellate Tribunal in ITA No.692/D/2003. The issue raised in this appeal is identical to the issues raised in ITA 641/2006 and other connected appeals being ITA Nos.785/2006, 811/2006 and 815/2006 in respect of the present assessee. Another appeal being ITA No.1531/2006 also raised the similar issue pertaining to the interpretation of Section 80 IA of the Income Tax Act, 1961 with regard to the use of the word ?manufacture? therein. This court, by virtue of its order dated 09.05.2007 in ITA No.641/2006 and the other connected matters, has come to the conclusion that no substantial question of law arose for consideration. We see no reason to take a different view. This appeal is also dismissed for the same reasons. . BADAR DURREZ AHMED, J . . . July 02, 2008 RAJIV SHAKDHER, J dutt . J-3

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