ACIT v. M/s Texas Instruments Pvt.Ltd.

27 SOT 72Income Tax Appellate Tribunal2009#20232 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2021.

Judgments citing ACIT v. M/s Texas Instruments Pvt.Ltd.

M/S. Biocon Limited, Bengaluru vs. Commissioner of Income Tax, Ltu, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 1859/BANG/2018[2011-12]Status: DisposedITAT Bangalore19 Mar 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2011-12

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 35

…the light of Karnataka High Court judgment in the case of CIT v. Texas Instruments India Pvt. Ltd. in ITA No.535/2007 & 537/2007 dated 17.2.2020 and also order of the Tribunal reported in the case of Texas Instruments India Pvt. Page 8 of 30 Ltd. reported in 27 SOT 72. Thus he remitted this issue also to the file of AO for fresh examination. Deduction u/s. 14A of the Act : On this issue, the CIT observed (iii) that the AO has not examined and it is required to be examined in the light of the order of Tribunal in assessee’s own case for the AYs 11-12 & 12-13 in ITA No.1229 & 1329/Bang/2016 dated 18.12.2017. (iv)…

M/S Manhattan Associates (India) Developement Centre Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the appeal by the Assessee is allowed

ITA 150/BANG/2019[2012-13]Status: DisposedITAT Bangalore23 Oct 2019AY 2012-13

Bench: Shri N V Vasudevan & Shri G. Manjunathaassessment Year : 2012-13

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT(DR-I)(ITAT), Bengaluru

Section 10(15)Section 10BSection 257Section 288Section 72ASection 80J

…nue authorities, further submitted that the issue whether deduction u/s.80JJAA of the Act is available to Assessee’s rendering software development services has been decided by ITAT Bangalore Bench in the case of ACIT Vs. Texas Instruments (I) Pvt.Ltd. (2009) 27 SOT 72 (Bang-URO); Onmobile Global Ltd. Vs. ACIT (2014) 45 taxmann.com 346(Bang-Trib) and M/S.SAP Labs India Pvt.Ltd. Vs. ACIT Page 6 of 13 IT(TP)A.No.1006/Bang/2011 order dated 30.6.2016. He also relied on the decision of the Hon’ble Bombay High Court in the case of ESI Vs. Reliable Software Systems Pvt.Ltd. (2012) 5 AIR Bom R 795 wherein the question w…

M/S. Shrm Food & Allied Services Pvt. Ltd, Mumbai vs. The ITO WD 8(3)(1)

ITA 596/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 May 2018AY 2004-2005

For Appellant: Shri J.D. MistryFor Respondent: Shri V. Justin- DR

Section 115JSection 143(1)Section 143(3)Section 148Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, संदीप एवं संदीप संदीप गोसांई संदीप गोसांई गोसांई, "याियक गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./596/Mum/2008,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2004-05 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" SHRM Food…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Page Industries Ltd, Bangalore

In the result, the appeals of the revenue are dismissed and the

ITA 1231/BANG/2014[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Dr. K.Shankar Prasad,JCITFor Respondent: Shri H.N.Khincha, CA

Section 80J

…30% shall be available in each of the three years, commencing from assessment year relevant to the previous year in which such employment is provided by the assessee. He has relied on the following decisions; 1. ACIT Vs Texas instruments (Ind.)Pvt.Ltd(2009) 27 SOT 72(Bang.) 2. OnMobile Global Ltd Vs Addl.CIT(2014) 45 Taxman.com 346 (B’lore-Trib). 3. Honeywell Tech. Solutions L:ab(P)Ltd Vs DCIT(2013) 35 taxmann.com144(B’lore-Trb) 7 ITA Nos.1231 to 1233(Bang)2014 7. We have considered the rival submissions as well as the relevant material on record. We have also given our deep thought on the provision of Sec…