ACIT v. Texas Instruments (India) P. Ltd.

115 TTJ 976Income Tax Appellate Tribunal#22082 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2016 to 2018.

Judgments citing ACIT v. Texas Instruments (India) P. Ltd.

Sap Labs India Pvt. Ltd., Bangalore vs. Addl.C.I.T

In the result, the appeal filed by the assessee as well as the revenue is partly allowed

ITA 981/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: S/ShriKanchun Kaushal &For Respondent: Shri Ch.Sundar Rao, CIT(DR)
Section 10ASection 143(3)Section 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.981/Bang/2013 (Assessment year: 2008-09) and Cross Objn.No.41/Bang/2016 (In IT(TP)A No.1070/Bang/2013) (Assessment year: 2008-09) M/s.SAP Labs India Pvt. Ltd. No.138, Export Promotion, Industrial Park, Whitefield, Bengaluru-560 066. … Appellant PAN:AAFCS 3649P Vs. Addl. Commissioner of Income-tax, Range-12, Bengaluru. … Respondent AND IT(TP)A No.1070/Bang/2013 (Assessment year: 2008-09) (By the revenue) ***** Assessee by : S/ShriKanchun Kaushal & Alias…

DCIT vs. M/S Sap Labs India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee as well as the revenue is partly allowed

ITA 1070/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: S/ShriKanchun Kaushal &For Respondent: Shri Ch.Sundar Rao, CIT(DR)
Section 10ASection 143(3)Section 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.981/Bang/2013 (Assessment year: 2008-09) and Cross Objn.No.41/Bang/2016 (In IT(TP)A No.1070/Bang/2013) (Assessment year: 2008-09) M/s.SAP Labs India Pvt. Ltd. No.138, Export Promotion, Industrial Park, Whitefield, Bengaluru-560 066. … Appellant PAN:AAFCS 3649P Vs. Addl. Commissioner of Income-tax, Range-12, Bengaluru. … Respondent AND IT(TP)A No.1070/Bang/2013 (Assessment year: 2008-09) (By the revenue) ***** Assessee by : S/ShriKanchun Kaushal & Alias…

M/S Sap Labs India Private Limited, Bangalore vs. Addl.CIT, Bangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1006/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Jun 2016AY 2007-08

Bench: Shri. Sunil Kumar Yadav & Shri. Abraham P. Georgei.T(Tp).A No.1006/Bang/2011 (Assessment Year : 2007-08) M/S. Sap Labs India P. Ltd, No.138, Export Promotion Industrial Park, Whitefield, Bengaluru 560 066 .. Appellant Pan : Aafcs3649P

For Appellant: Shri. KanchanKoushal, CAFor Respondent: Shri. Rajesh K. R. Jha, CIT -DR
Section 234BSection 92C

…ove amount was unjustly rejected. Argument of the assessee before the DRP was that the conditions required to be fulfilled u/s.80JJA of the Act, were met by it. Relying on the coordinate bench decision in the case of ACIT v. Texas Instruments (India) P. Ltd, [115 TTJ 976], Ld. AR submitted that computer engineers who were not in supervisory position were eligible to be considered as workmen. However, DRP was not impressed. According to the DRP, decision in the case of Texas Instruments (supra) was appealed by the Revenue before the jurisdictional High Court and the issue had not reached a finality. Assessment was…

ACIT v. Texas Instruments (India) P. Ltd. (115 TTJ 976) — Cited in 3 Judgments | BharatTax