CGI Information Systems and Management Consultants (P.) Ltd. v. ITP

384 ITR 386High Court2016#24773 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 234BSection 32

Judgments citing CGI Information Systems and Management Consultants (P.) Ltd. v. ITP

J Ray Mcdermott Engineering Services Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Circle 2(2), Chennai

In the result, the appeal filed by the assessee is partly-allowed

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 250

…P.) Ltd., [2022] 284 Taxman 475 (Madras) v. CIT vs. Karur Vysya Bank Ltd., [2015] 229 Taxman 396 (Madras) vi. CGI Information Systems and Management Consultants (P.) Ltd., vs. ITP, [2023] 455 ITR 270 (Karnataka) vii. Indian Aluminium Co. Ltd., vs. CIT, [2016] 384 ITR 386 (Calcutta) 4.2 As regards to legal contention, the Ld.AR submitted that reopening of assessment is bad in law since it is on a mere change of opinion. It was submitted during the course of original scrutiny assessment proceedings u/s.143(3) of the Act, the assessee company had duly furnished sufficient information and documents regarding deducti…

ITO, WD-2(3), Kolkata vs. M/S Itc Infotech India Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 550/KOL/2014[2007-2008]Status: DisposedITAT Kolkata05 Dec 2018AY 2007-2008

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] I.T.A. No. 550/Kol/2014 Assessment Year: 2007-08

…epted the view of the Ld. CIT(A)/Tribunal on this issue. Therefore, respectfully following the order of the Tribunal in AY 2005-06 as well as taking note of the Hon’ble jurisdictional High Court decision in Indian Aluminium Co. ltd. Vs. CIT reported in (2016) 384 ITR 386 (Cal) wherein the Hon’ble High Court has held that software development expenditure which was application software was revenue in nature, and also the fact that the revenue has accepted the view of the Ld. CIT(A)/Tribunal on this issue, we confirm the action of the Ld. CIT(A) and dismiss this ground of appeal of revenue. 8. In the result, the ap…

M/S Maruti Udyog Ltd vs. Commissioner of Income Tax Del

ITA/31/2005HC Delhi07 Dec 2017

Bench: 31St March 2000, I.E. The End Of The Relevant Accounting Year, Even Though The Assessee Has Already Incurred Liability Of Excise Duty Of Rs.12.27 Crores?

Section 260ASection 43B

…ITA No.31/2005 Page 1 of 41 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 11th November 2017 Decided on: 7th December, 2017 + ITA No.31/2005 MARUTI UDYOG LTD. ..... Appellant Through : Mr. S. Ganesh, Senior Advocate with Ms. Kavita Jha, Mr. S. Sukumaran, Mr. Anand Sukumar, Mr. Bhuwan Dhoopar, Ms. Roopali Gupta and Mr.Bhupesh Pathak, Advocates. versus COMMISSIONER OF INCOME TAX, DELHI ..... Respondent Through: Mr. Ruchir Bhatia, Senior Standing Counsel, Mr. Puneet Rai, Junior Standi…

CGI Information Systems and Management Consultants (P.) Ltd. v. ITP (384 ITR 386) — Cited in 3 Judgments | BharatTax