1. ITO v. Sak Soft Ltd.

115 TTJ 423Income Tax Appellate Tribunal#5928 most cited

What is 1. ITO v. Sak Soft Ltd. authority for?

Expenditure of freight incurred in foreign currency outside India for delivery of goods must be reduced from both export turnover and total turnover, i.e., numerator and denominator.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2017.

Also referred to as

ITO v. Sak Soft Ltd. · export turnover · total turnover · freight expenditure · foreign currency · deduction · export

Judgments citing 1. ITO v. Sak Soft Ltd.

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 317/CHNY/2014[2009-2010]Status: DisposedITAT Chennai03 May 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 316/CHNY/2014[2008-2009]Status: DisposedITAT Chennai03 May 2017AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 205/CHNY/2014[2009-10]Status: DisposedITAT Chennai03 May 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 204/CHNY/2014[2008-09]Status: DisposedITAT Chennai03 May 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 203/CHNY/2014[2006-07]Status: DisposedITAT Chennai03 May 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

DCIT, Chennai vs. Turbo Energy Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 629/CHNY/2013[2007-08]Status: DisposedITAT Chennai03 May 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 351/CHNY/2013[2007-2008]Status: DisposedITAT Chennai03 May 2017AY 2007-2008

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…We heard the rival submissions and perused the material placed on record. The issue is squarely covered in favour of the assessee in the following cases relied upon by the assessee: 1. ITO vs. Sak Soft Ltd. [2009] 313 ITR (AT) 35 2. Tata Elexi Ltd Vs. ACIT 115 TTJ 423 As per the judicial precedents the expenditure of freight incurred in foreign currency outside India for delivery of goods has to be reduced both from the export turnover as well as the total turnover i.e. numerator and denominator. The Ld.CIT(A) followed the same principle decided by the Hon’ble special Bench ,Chennai in the case of Sak Soft L…

ACIT, New Delhi vs. M/S. H & S Software Development and Knowledge Mgm. Centre Pvt. Ltd., New Delhi

ITA 6509/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Jan 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Kuldip Singh

For Appellant: S/Shri Manoneet Dalal, Gaurav BhutaniFor Respondent: Shri Ramanjaneyulu, Senior DR

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6509/Del./2012 (ASSESSMENT YEAR : 2007-08) ACIT, vs. H&S Software Development and Circle 12 (1), Knowledge Management Centre Pvt. Ltd. MVLi Park, Unit No.501 & 502, 5th Floor, New Delhi. Near Red Cross Society, Sector 15, Part-II, Gurgaon – 122 001 (Haryana). (PAN : AAATH4075Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Manoneet Dalal, Gaurav Bhutani, Arvinder Singh, Yishu Goel & Veenu Agarwal, ARs REVENUE BY : Shri Ramanjaneyulu, Senior DR Date…

Metrix Precision Components Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, appeal of the assessee is allowed for statistical purpose

ITA 184/BANG/2014[2010-11]Status: DisposedITAT Bangalore27 May 2016AY 2010-11

Bench: Shri. Sunil Kumar Yadav & Shri. Abraham P. Georgei.T.A No.184/Bang/2014 (Assessment Year : 2010-11) Metrix Precision Components P. Ltd, B-46, Kssidc Industrial Estate, Kumbalgodu, Bengaluru 560 074 .. Appellant Pan : Aaecm6856F V. Deputy Commissioner Of Income-Tax, Circle- 12(1), Bengaluru .. Respondent Assessee By : Shri. S. Sridhar, Advocate Revenue By : Dr. P. K. Srihari, Addl. Cit Heard On : 10.05.2016 Pronounced On : 27 .05.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Dr. P. K. Srihari, Addl. CIT

Section 10ASection 10BSection 80H

…Mart (supra) has taken an identical view in the case of an Assessee EOU who claimed deduction u/s.10B of the Act in respect of exports made through third party. The Tribunal relying on the decision of the ITAT Bangalore in the case of TATA Elxsi Ltd. Vs. ACIT 115 TTJ 423 (Bang) held that deduction u/s.10B of the Act is not available in respect of exports ITA.184/Bang/2014 Page - 7 made through third parties. In the case of TATA Elxsi Ltd. (supra), the assessee was a Software Technology Park unit. During the relevant assessment year, the assessee had made certain sales to M/s Texas Instruments India Ltd., which…

DCIT, Circle -7, Kolkata vs. M/S Eco Wheels Pvt. Ltd., Kolkata

In the result, both the appeals being ITA Nos

ITA 625/KOL/2012[2008-2009]Status: DisposedITAT Kolkata24 Feb 2016AY 2008-2009

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 10ASection 143(3)

…pany which cannot be considered as exports since the sale effected within the country. The facts of the cases relied upon by the appellant are distinguishable from the facts of the appellant's case. In the case or the Tata Elxsi Ltd. –vs.- CIT 208 reported in 115 TTJ 423 the Hon'ble Bangalore Tribunal, it is held that sales of software to one STP to another STP within the country cannot be treated as deemed export for the purpose of exemption is 10A of the IT Act, 1961. Moreover, as such there was no agreement with the holding company to manufacture the items to be exported and it is also explained whether the ho…

DCIT, Bangalore vs. M/S International Stones India Pvt. Ltd., Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 608/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Jan 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

Section 10BSection 143(1)Section 143(3)

…A) deemed exports of Rs.;13,20,96,953 also as part of export turnover for computing eligible deduction under section 10B. As per the revenue such directions were given disregarding decision of the co-ordinate bench in the case of M/s. Tata Elxsi Ltd. Vs. ACIT 115 TTJ 423. Further, as per the revenue the reasoning given by the learned CIT(A) was not in accordance with section 10B(3) and definition of export turnover in explanation (iii). 14. Learned DR strongly assailing the order of the learned CIT(A) submitted that co-ordinate bench had in the case of M/s. Granite Mart Ltd. Vs. ITO (ITA No.22 & 763/Bang/2010 dat…

M/S International Stone India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 539/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Jan 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

Section 10BSection 143(1)Section 143(3)

…A) deemed exports of Rs.;13,20,96,953 also as part of export turnover for computing eligible deduction under section 10B. As per the revenue such directions were given disregarding decision of the co-ordinate bench in the case of M/s. Tata Elxsi Ltd. Vs. ACIT 115 TTJ 423. Further, as per the revenue the reasoning given by the learned CIT(A) was not in accordance with section 10B(3) and definition of export turnover in explanation (iii). 14. Learned DR strongly assailing the order of the learned CIT(A) submitted that co-ordinate bench had in the case of M/s. Granite Mart Ltd. Vs. ITO (ITA No.22 & 763/Bang/2010 dat…

M/S International Stones I P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1475/BANG/2014[2011-12]Status: DisposedITAT Bangalore20 Jan 2016AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

Section 10BSection 143(1)Section 143(3)

…A) deemed exports of Rs.;13,20,96,953 also as part of export turnover for computing eligible deduction under section 10B. As per the revenue such directions were given disregarding decision of the co-ordinate bench in the case of M/s. Tata Elxsi Ltd. Vs. ACIT 115 TTJ 423. Further, as per the revenue the reasoning given by the learned CIT(A) was not in accordance with section 10B(3) and definition of export turnover in explanation (iii). 14. Learned DR strongly assailing the order of the learned CIT(A) submitted that co-ordinate bench had in the case of M/s. Granite Mart Ltd. Vs. ITO (ITA No.22 & 763/Bang/2010 dat…

M/S |Nternational Stones I P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1474/BANG/2014[2010-11]Status: DisposedITAT Bangalore20 Jan 2016AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

Section 10BSection 143(1)Section 143(3)

…A) deemed exports of Rs.;13,20,96,953 also as part of export turnover for computing eligible deduction under section 10B. As per the revenue such directions were given disregarding decision of the co-ordinate bench in the case of M/s. Tata Elxsi Ltd. Vs. ACIT 115 TTJ 423. Further, as per the revenue the reasoning given by the learned CIT(A) was not in accordance with section 10B(3) and definition of export turnover in explanation (iii). 14. Learned DR strongly assailing the order of the learned CIT(A) submitted that co-ordinate bench had in the case of M/s. Granite Mart Ltd. Vs. ITO (ITA No.22 & 763/Bang/2010 dat…

Deputy Commissioner of Income Tax, Bangalore vs. M/S International Stones India P Ltd, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1332/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Jan 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

Section 10BSection 143(1)Section 143(3)

…A) deemed exports of Rs.;13,20,96,953 also as part of export turnover for computing eligible deduction under section 10B. As per the revenue such directions were given disregarding decision of the co-ordinate bench in the case of M/s. Tata Elxsi Ltd. Vs. ACIT 115 TTJ 423. Further, as per the revenue the reasoning given by the learned CIT(A) was not in accordance with section 10B(3) and definition of export turnover in explanation (iii). 14. Learned DR strongly assailing the order of the learned CIT(A) submitted that co-ordinate bench had in the case of M/s. Granite Mart Ltd. Vs. ITO (ITA No.22 & 763/Bang/2010 dat…

ITO 10(2)(2), Mumbai vs. Lionbridge Technologies P.Ltd, Navi Mumbai

In the result, the appeals of the assessee in ITA No

ITA 290/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Nov 2015AY 2010-11

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…l Soft Ltd.” IT No.333/Bang/208 (Bang) vi) “ACIT vs. Infosys Technologies Ltd.”, 172 Taxman 134 (Bang) vii) “ITO vs. Servio Global Solutions Ltd.”, 117 TTJ 380( Chennai) viii) “I-Gate Global Solutions Ltd. vs. ACIT”, 112 TTJ 1002 (Bang) ix) “Tata Elxsi Ltd.”, 115 TTJ 423 (Bang) –affirmed by Karnataka High Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 2…

Lionbridge Technologies P.Ltd, Navi Mumbai vs. ITO 8(2)(2), Mumbai

In the result, the appeals of the assessee in ITA No

ITA 7415/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2015AY 2010-11

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…l Soft Ltd.” IT No.333/Bang/208 (Bang) vi) “ACIT vs. Infosys Technologies Ltd.”, 172 Taxman 134 (Bang) vii) “ITO vs. Servio Global Solutions Ltd.”, 117 TTJ 380( Chennai) viii) “I-Gate Global Solutions Ltd. vs. ACIT”, 112 TTJ 1002 (Bang) ix) “Tata Elxsi Ltd.”, 115 TTJ 423 (Bang) –affirmed by Karnataka High Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 2…

Lionbridge Technologies P. Ltd, Navi Mumbai vs. ITO RG 8(2)(2), Mumbai

In the result, the appeals of the assessee in ITA No

ITA 668/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Nov 2015AY 2009-10

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…l Soft Ltd.” IT No.333/Bang/208 (Bang) vi) “ACIT vs. Infosys Technologies Ltd.”, 172 Taxman 134 (Bang) vii) “ITO vs. Servio Global Solutions Ltd.”, 117 TTJ 380( Chennai) viii) “I-Gate Global Solutions Ltd. vs. ACIT”, 112 TTJ 1002 (Bang) ix) “Tata Elxsi Ltd.”, 115 TTJ 423 (Bang) –affirmed by Karnataka High Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 2…

ITO 8(2)(2), Mumbai vs. Lionbridge Technologies P.Ltd, Navi Mumbai

In the result, the appeals of the assessee in ITA No

ITA 1375/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Nov 2015AY 2009-10

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…l Soft Ltd.” IT No.333/Bang/208 (Bang) vi) “ACIT vs. Infosys Technologies Ltd.”, 172 Taxman 134 (Bang) vii) “ITO vs. Servio Global Solutions Ltd.”, 117 TTJ 380( Chennai) viii) “I-Gate Global Solutions Ltd. vs. ACIT”, 112 TTJ 1002 (Bang) ix) “Tata Elxsi Ltd.”, 115 TTJ 423 (Bang) –affirmed by Karnataka High Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 2…

1. ITO v. Sak Soft Ltd. (115 TTJ 423) — Cited in 19 Judgments | BharatTax