COMMISSIONER OF INCOME TAX-IV vs. INFOGAIN INDIA PVT. LTD.

7 * IN THE HIGH COURT OF DELHI AT NEW DELHI 2 + ITA 485/2014 COMMISSIONER OF INCOME TAX —IV .....Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raghvendra Singh, Junior Standing counsel. versus INFOGAIN INDIA PRIVATE LIMITED .....Respondent Through: Mr. Salil Kapoor with Mr. Sanat Kapoor and Mr. Shubham Rastogi, Advocates. And y + ITA 487/2014 COMMISSIONER OF INCOME TAX —IV .....Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raghvendra Singh, Junior Standing counsel. versus INFOGAIN INDIA PRIVATE LIMITED .....Respondent Through: Mr. Saul Kapoor with Mr. Sanat Kapoor and Mr. Shubham Rastogi, Advocates. CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR JUSTICE VIBHU BAKHRU ORDER % 17.09.2015 ITA Nos. 485/2014 & 487/2014 Page 1 of 3 Digitally Signed By:AMULYA Signature Not Verified

These appeals, being ITA No. 485 of 2014 and ITA No. 487 of 2014, by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') are directed against the impugned orders dated 29th November 2013 and 3lS January 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos.2339/Del/2010 and 5720/Del/2010 for the Assessment Years 2005-06 and 2006-07 respectively. The issue that is urged for consideration is whether the ITAT has erred in upholding the deletion of the addition on account of the deduction claimed under section lOB of the Act amounting to Rs. 5,88,28,278 and Rs. 7,03,87,701 although the Respondent Assessee had been claiming deduction under Section 80HHE of the Act? It is not disputed that the above issue stands covered in favour of the Assessee and against the Revenue by the decisions of this Court in Commissioner of Income Tax v. Infra Soft Technologies Limited (decision dated 21" October 2010 in ITA No. 708 of 2008) and Commissioner of Income Tax v. Interra Software India Limited (2011) 238 CTR (Del) 23. In both decisions the deduction claimed was under Section 10A of the Act which is inpari materia Section lOB of the Act. ITA Nos. 485/2014 & 487/2014 Page2of3