What is ACIT v. DSL Software Ltd. authority for?

No penalty under Section 271(1)(c) can be levied when a deduction claim, such as under Section 10A, is based on a bona fide accountant's certificate and required facts are furnished, especially when the issue involves a difference in legal interpretation between the assessee and the AO.

How many judgments cite ACIT v. DSL Software Ltd.?

11 judgments on BharatTax cite ACIT v. DSL Software Ltd. (20 Taxmann.com 408), spanning 2016 to 2023.

ACIT v. DSL Software Ltd. (20 Taxmann.com 408)

M/S Trine Entertainment Ltd, Delhi vs. Income Tax Officer-8(3)(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 276/MUM/2023[2011-12]Status: DisposedITAT Mumbai10 May 2023AY 2011-12

Bench: Shri B.R. Baskaran & Ms. Kavitha Rajagopal: A.Y : 2011-12

For Appellant: Ms. Bhavya Bansal GoyalFor Respondent: Ms. Richa Gulati

Section 10ASection 143(3)Section 271(1)(c)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER : A.Y : 2011-12 M/s. Trine Entertainment Limited Vs. ITO – 8(3)(3), Mumbai. 110 Linkway Estate, New Link Road, (Respondent) Malad (West), Mumbai 400 064. PAN : AACCT4311Q (Appellant) Appellant by : Ms. Bhavya Bansal Goyal Respondent by : Ms. Richa Gulati Date of Hearing : 10/04/2023 Date of Pronouncement : 10/05/2023 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challenging the order dated 30.11.2022 passed by the Learned…

Hcl Technologies Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 3702/DEL/2017[2005-06]Status: DisposedITAT Delhi16 Aug 2021AY 2005-06

Bench: Shri N.K.Billaiya & Shri K.Narasimha Chary

Section 10Section 10ASection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA No.-3702/Del/2017 (Assessment Year: 2005-06) HCL Technologies Ltd., Vs. DCIT, Circle 11(1), 806, Siddhartha, 96, Nehru Place, New Delhi. New Delhi. PAN No. AAACH1645P Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Advocate Sh. Niraj Jain, Advocate Sh. Aditya Vohra, Advocate Revenue by Ms. Sunita Singh, CIT/DR Date of hearing: 28/07/2021 Pronouncement on 16/08/2021 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 6/4/2017 in appeal N…

Rheal Software P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

In the result, the appeal is partly allowed

ITA 670/MUM/2017[2011-12]Status: DisposedITAT Mumbai10 Feb 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. Cit-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. Pan No. Aabcr8008B Appellant Respondent

For Appellant: Shri Ronak Doshi, ARFor Respondent: Shri D.G. Pansari, DR

Section 10BSection 139(5)Section 271Section 271(1)(c)Section 274Section 274r

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. CIT-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. PAN No. AABCR8008B Appellant Respondent Assessee by : Shri Ronak Doshi, AR Revenue by : Shri D.G. Pansari, DR Last Date of Hearing : 15/11/2019 Date of Pronouncement : 10/02/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against t…