ACIT v. Ushodaya Enterprises Ltd.

33 Taxmann.com 381Reported decision2013#15639 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 40(a)(i)/(ia)Section 40(a)(i)Section 40(a)(ia)

Issues it is cited on

section 14(a)captive service providercopyrighted articlesection 32(1)(ii)section 90(2)section 194jsection 9(1)(vi)computer softwaresection 234csection 40(a)(i)interest under section 234afees for technical services

Judgments citing ACIT v. Ushodaya Enterprises Ltd.

Joint Commissioner of Income -Tax, Special Range - 6, Bangalore vs. M/S. Samsung R & D Institute India-Bangalore Private Limited, Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 978/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 May 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

Joint Commissioner of Income-Tax, Special Range-6, Bangalore vs. M/S. Samsung R & D Institute India-Bangalore Private Limited, Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 958/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 May 2024AY 2011-12

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Deputy Commissioner of Income- Tax, Circle - 6(1)(1), Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1166/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1092/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 May 2024AY 2012-13

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

Joint Commissioner of Income Tax, Special Range - 6, Bangalore vs. M/S. Samsung R &D Institute India- Bangalore Private Limited, Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1046/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Addl C.I.T., Bangalore

In the result, the appeal of the Revenue is partly allowed for

ITA 55/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 Mar 2017AY 2009-10

Bench: Shri A.K Garodiashri Laliet Kumarit(Tp)A No.55//Bang/2015 (Asst. Year 2009-10) M/S Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Appellant Aaics 6290F. Vs. The Dy. Commissioner Of Income-Tax, Circle-6(1)(1), Bengaluru. . Respondent It(Tp)A No.60//Bang/2015 (Asst. Year 2009-10)

For Respondent: Shri Kapil Hirani, C.A Respondent by : Shri Neera Malhotra, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH, ‘B’, BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.55//Bang/2015 (Asst. Year 2009-10) M/s Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Appellant AAICS 6290F. Vs. The Dy. Commissioner of Income-tax, Circle-6(1)(1), Bengaluru. . Respondent IT(TP)A No.60//Bang/2015 (Asst. Year 2009-10) The Dy. Commissioner of Income-tax, Circle-6(1)(1), Bengaluru. . Appellant Vs. M/s Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Respondent Revenue by : Shri Kapil Hirani, C.A Responden…

ACIT v. Ushodaya Enterprises Ltd. (33 Taxmann.com 381) — Cited in 6 Judgments | BharatTax