84 TTJ 241 (Del) RRB Consultatnts & Engg. (P) Ltd. v. ITO

221 Taxmann 71High Court2014#13771 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 80JJAASection 10AASection 115BBDSection 14ASection 35(1)(iv)Section 80IA(10)Section 80IA(8)Section 8D

Issues it is cited on

scientific research expendituresection 115bbdnew employeessection 35(1)(iv)section 80ia(8)captive service providersection 80jjasection 80jjaasection 35(1)strategic investmentsection 35(2ab)section 80ib

Judgments citing 84 TTJ 241 (Del) RRB Consultatnts & Engg. (P) Ltd. v. ITO

Deputy Commissioner of Income Tax Circle 8 1 (Incharge), Hyderabad vs. Virtusa Consulting Services Private Limited, Tamil Nadu

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2632/CHNY/2024[2013-14]Status: DisposedITAT Chennai14 Nov 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER IT (TP) A No.:42/Chny/2024 & आयकर अपील सं./ ITA No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13 Virtusa Consulting Services DCIT, Private Limited (formerly known vs. Corporate Circle 5(2), as Polaris Consulting & Chennai. Services Limited), No.34, IT Highway, Navallur, Chennai – 600 130. [PAN:AACCV-6797-L] (अपीलाथ'/Appellant) (()यथ'/Res…

Assistant Commissioner of Income Tax, Hyderabad vs. Virtusa Consulting Services Private Limited, Chennai Tamil Nadu

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2631/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER IT (TP) A No.:42/Chny/2024 & आयकर अपील सं./ ITA No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13 Virtusa Consulting Services DCIT, Private Limited (formerly known vs. Corporate Circle 5(2), as Polaris Consulting & Chennai. Services Limited), No.34, IT Highway, Navallur, Chennai – 600 130. [PAN:AACCV-6797-L] (अपीलाथ'/Appellant) (()यथ'/Res…

Virtusa Consulting Services Pvt. Ltd., Chennai vs. DCIT, CC-5(2), Chennai

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2262/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER IT (TP) A No.:42/Chny/2024 & आयकर अपील सं./ ITA No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13 Virtusa Consulting Services DCIT, Private Limited (formerly known vs. Corporate Circle 5(2), as Polaris Consulting & Chennai. Services Limited), No.34, IT Highway, Navallur, Chennai – 600 130. [PAN:AACCV-6797-L] (अपीलाथ'/Appellant) (()यथ'/Res…

ITO, New Delhi vs. M/S Ansal Housing & Construction Ltd., New Delhi

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2007-08] DCIT, vs Ansal Housing & Construction Ltd., Central Circle-20, UGF-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. PAN-AAACA0377R APPELLANT RESPONDENT C.O.No.222/Del/2010 [In ITA No.2731/Del/2010] [Assessment Year : 2007-08] Ansal Housing & Construction Ltd., vs DCIT, UGF-15, Indraprastha Building, 21, Central Circle-20, Barakhamba Road, New Delhi. New Delhi. PAN-AAACA0377R APPELLANT RESPONDENT Appellant by Ms. Kirti Sankratyaya…

DCIT, Cir-11, Kolkata vs. M/S Graphite India Ltd., Kolkata

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.304-305/Kol/2008 & Assessment Year:2003-04 Graphite India Ltd. Additional Commissioner बनाम 31, Chowringhee Road, of Income Tax, Range-11, / V/s. Kolakta-700 016 Aaykar Bhawan, P-7, [PAN No. AAACC 0457 C] Chowringhee Squre, Kolkata-700 069 DCIT, Circle-11, P-7, M/s Graphite India Ltd., बनाम Chowringhee Square, 31, Chowringhee Road, / V/s. Kolkta-700 069 Kolkaata-16 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumen Adak, FCA आवेदक क" ओर से/By Assesse…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.304-305/Kol/2008 & Assessment Year:2003-04 Graphite India Ltd. Additional Commissioner बनाम 31, Chowringhee Road, of Income Tax, Range-11, / V/s. Kolakta-700 016 Aaykar Bhawan, P-7, [PAN No. AAACC 0457 C] Chowringhee Squre, Kolkata-700 069 DCIT, Circle-11, P-7, M/s Graphite India Ltd., बनाम Chowringhee Square, 31, Chowringhee Road, / V/s. Kolkta-700 069 Kolkaata-16 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumen Adak, FCA आवेदक क" ओर से/By Assesse…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.304-305/Kol/2008 & Assessment Year:2003-04 Graphite India Ltd. Additional Commissioner बनाम 31, Chowringhee Road, of Income Tax, Range-11, / V/s. Kolakta-700 016 Aaykar Bhawan, P-7, [PAN No. AAACC 0457 C] Chowringhee Squre, Kolkata-700 069 DCIT, Circle-11, P-7, M/s Graphite India Ltd., बनाम Chowringhee Square, 31, Chowringhee Road, / V/s. Kolkta-700 069 Kolkaata-16 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumen Adak, FCA आवेदक क" ओर से/By Assesse…