276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd. v. ITO (International Taxation)

5 SOT 660Income Tax Appellate Tribunal2006#18086 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing 276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd. v. ITO (International Taxation)

DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S INFOSYS BPO LTD, BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 1333/BANG/2014[2007-08]Status: DisposedITAT Bangalore27 Sept 2019AY 2007-08

Bench: Shri J. Sudhakar Reddy & Smt.Beena Pillai

For Appellant: Shri P.C. Khincha, CAFor Respondent: Miss. Neera Malhotra, CIT, DR
Section 10ASection 14ASection 40

…] 6 SOT 700 (Bang) dt. 28.4.2005  Mphasis BFL Ltd v ITO [2006] 9 SOT 756 (Bang) dt. 20.1.2006  Sonata Information Technology Ltd v Ad. CIT [2006] 103 17'D 324 (Bang) dt.31.1.2006 ITA Nos.1333 & 1367(B)/2014 19  Hewlett Packard (India) (P) Ltd v ITO [2006] 5 SOT 660 (Bang) dt. 31.12.2006 It is submitted that these decisions were in force during year under consideration and that decision of Hon’ble Karnataka High Court in Samsung was not there during FY 2006-07 relevant to AY 2007-08. Ld.AR thus argued that, when software expenses were incurred/paid during the FY 2006-07 relevant to AY 2007-08, by virtue of exi…

INFOR GLOBAL SOLUTIONS BARNEVELD) BV ( NOW KNOWN AS INFOR (BARNEVELD) BV),HYDERABAD vs. DDIT (IT) CIR 3(1), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…ITA 776/Mum/2013 ITA 777/Mum/2013 S.No. Case Law Citation 1 Tata Consultancy Services vs State of AP [2004] 271 ITR 401(SC) 2 Samsung Electronics Co Ltd. v ITO [2005] 276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of…

INFOR GLOBAL SOLUTIONS BARNEVELD) BV,HYDERABAD vs. DDIT (IT) CIR 3(1), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…ITA 776/Mum/2013 ITA 777/Mum/2013 S.No. Case Law Citation 1 Tata Consultancy Services vs State of AP [2004] 271 ITR 401(SC) 2 Samsung Electronics Co Ltd. v ITO [2005] 276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of…

ITO (IT) TDS 3, MUMBAI vs. SSA GLOBAL TECHNOLOGIES (I) P.LTD ( FORMERLY KNWONA AS INFOR GLOBAL SOLUTIONS (I) P.LTD), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…ITA 776/Mum/2013 ITA 777/Mum/2013 S.No. Case Law Citation 1 Tata Consultancy Services vs State of AP [2004] 271 ITR 401(SC) 2 Samsung Electronics Co Ltd. v ITO [2005] 276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of…

ADIT (IT) 3(2), MUMBAI vs. BAAN GLOBAL B.V. NOW KNOWN AS INFORMATION GLOBAL SOLUTION ( BARNEVELD) BV, MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…ITA 776/Mum/2013 ITA 777/Mum/2013 S.No. Case Law Citation 1 Tata Consultancy Services vs State of AP [2004] 271 ITR 401(SC) 2 Samsung Electronics Co Ltd. v ITO [2005] 276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of…

276 ITR 1(Bang-AT) 3 Hewlett Packard (India) Pvt Ltd. v. ITO (International Taxation) (5 SOT 660) — Cited in 5 Judgments | BharatTax