Ibm India Pvt. Ltd., Bangalore vs. DCIT, Bangalore
In the result appeal filed by assessee stands allowed
ITA 1151/BANG/2009[2002-03]Status: DisposedITAT Bangalore30 Jun 2022AY 2002-03
Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2002-03 M/S. Ibm India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner Of Arcade, Income Tax, Bannerghatta Road, Circle 11 (1), Bangalore – 560 029. Bangalore. Vs. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate Revenue By : Shri Vilas V Shinde, Cit Dr Date Of Hearing : 30-06-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Arises Out Of The Dated 3/11/2020 Passed By Hon’Ble Karnataka High Court In Ita No.392/2011. Hon’Ble High Court Admitted The Following Question Of Law Vide Order Dated 28/03/2012: “(I) Whether The Tribunal Was Correct In Holding That Whether The Appellate Authority Were Correct In Holding That Maintenance Of Separate Accounts For Stp Units & Non Stp Units Was Only Directory & Not Mandatory In Accordance With Rbi Conditions, Government Notification & Income Tax Act? (Ii) Whether The Appellate Authority Were Correct In Holding That Payments Made To Sub Contractors Who Have Separately Exported & Have Been Issued Foreign Inward Remittance Certificate & Have Also Claimed 10A Deduction Will Also Be Entitled To Double Deduction Under Section 10A Of The Act In Hands Of The Assessee?
For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Shri Vilas V Shinde, CIT DR
Section 10A
…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2002-03 M/s. IBM India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner of Arcade, Income Tax, Bannerghatta Road, Circle 11 (1), Bangalore – 560 029. Bangalore. Vs. PAN: AAACI4403L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 30-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the dated 3/11/2020 passed by Hon…
