PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. STERIA INDIA LTD.

PDF · subscribers
ITA/763/2017HC DelhiDLHC01327806201719 September 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue raised by the Revenue had already been decided against the Revenue and in favour of the Assessee by a previous order of the same Court dated 10th July, 2017, in ITA No. 380/2017 (Principal Commissioner of Income Tax-8 v. Steria India Ltd.). This previous order concerned the very same Assessee and dealt with the same issue for Assessment Year 2011-12. Therefore, the present appeals were dismissed. The ratio decidendi is that a consistent view taken by the High Court on a specific issue concerning a particular assessee for a particular assessment year binds subsequent appeals by the Revenue on the same issue for the same assessee, especially when the legal principles are identical.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent is Steria India Ltd. The appeals concern assessment years not explicitly stated but implied to be related to the assessment year for which a previous order was passed. The Revenue challenged the ITAT's decision regarding the calculation of 'Total Turnover' for the purposes of Section 10A of the Income Tax Act, 1961. The procedural history involves the Revenue filing these appeals with a delay, which was condoned by the High Court.

What were the issues?

1. Whether the ITAT was correct in holding that if a particular item is not part of 'Export Turnover', it cannot constitute a part of 'Total Turnover' for the purposes of Section 10A of the Income Tax Act, 1961. The Revenue argued that the ITAT's decision on this point was incorrect. The Assessee's contention was not explicitly recorded, but the outcome suggests the Assessee supported the ITAT's view.

Which sections of the Income-tax Act were involved?

Section 10A

AI-generated summary — verify with the full judgment below

) $~1 to 4 & S * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 756/2017, ITA 757/2017, ITA 758/2017, ITA 759/2017 & ITA 763/2017 PRINCIPAL COMNIISSIONER OF INCOME T AX-S ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing Counsel. versus STERlA INDIA LTD. . .... Respondent Through: Mr. Neeraj Jain and Mr. Aniket D. Aggarwal, Advocates CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER 19.09.2017 CM APPL. 32586/2017 (exemption) in ITA 756/2017 CM APPL. 32589/2017 (exemption) in ITA 758/2017 CM APPLe 3259112017 (exemption) in ITA 759/2017 CM APPLe 32594/2017 (exemption) in ITA 763/2017 1. Allowed, subject to all just exceptions. CM APPL. 32585/2017 (delay in filing) in ITA 756/2017 CM APPL. 32587/2017 (delay in filing) in ITA 757/2017 eM APPL. 32588/2017 (delay in filing) in ITA 758/2017 CM APPLe 32590/2017 (delay in filing) in ITA 759/2017 CM APPLe 32593/2017 (delay in filing) in ITA 763/2017 2. For the reasons as stated in the applications, the delay in filing the appeals is condoned. The applications stand disposed of. Digitally Signed By:AMULYA Signature Not Verified

ITA 756/2017, ITA 757/2017, ITA 758/2017, ITA 759/2017 & ITA 763/2017 3. The only issue urged by the Revenue in these appeals is whether the IT AT was correct in holding that if a particular item is not part of 'Export Turnover' then it cannot constitute a part of 'Total Turnover' as well for the purposes of Section 10A of the Income Tax Act, 1961. 4. The said question stands answered against the Revenue and in favour of the Assessee by the order dated 10th July, 2017 passed by this Court in ITA No. 380/2017 (Principal Commissioner ofIncome Tax-8 v. Steria India Ltd.) i.e. in the case of the very same Assessee, for A Y 2011-12 5. Consequently, the present appeals are dismissed. S. MURALIDHAR, J. ~., PRATHIBA M. SINGH, J. SEPTEMBER 19, 2017 dk

More judgments on Section 10A

All 2,147 judgments and leading authorities on Section 10A →

Recent GST High Court judgments

Search GST case law →