CIT v. Comp- Help Services (P.) Ltd.

246 ITR 722High Court2001#20171 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2018.

Judgments citing CIT v. Comp- Help Services (P.) Ltd.

STRIDES ARCOLAB LTD,NAVI MUMBAI vs. ASST CIR 10(3), MUMBAI

In the result, the appeals assessee is partly allowed for statistical purposes

ITA 8614/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jun 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Strides Shasun Limited The Asst. Commissioner Of (Formerly Known As Strides Income Tax Circle 10(3), Arcolab Limited) 201, Mumbai Vs. Devavrata, Sector 17, Vashi, Navi Mumbai-400 703 Appellant .. Respondent Pan No. Aadcs8104P

For Appellant: Percy J. Pardiwala &For Respondent: Jayant Kumar &

Section 10BSection 143(3)Section 144C(13)Section 1O

…to consider the issue as to whether data processing done with the help of computer resulting in end product which was analysis and presentation of data in prescribed format was a product of new article in the case of CIT v. Comp-Help Services (P.) Ltd. [2000] 246 ITR 722 (Mad.). Claim of the assessee was for investment allowance. Their Lordships held as under at paras 4 to 9 of the judgment. '4. When data is processed with the aid of computers and the processing involves 20 complicated steps which can only be performed with speed in a computer and the end-product is the analysis and presentation of data in the…

COMMISSIONER OF INCOME TAX vs. M/S HLS INDIA LTD.

The appeals are dismissed

ITA/194/2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…tions and statements. In the circumstances, we are of the view that all the three conditions of section 32A(2)(b)(iii) are satisfied. Our view is supported by the judgment of the Madras High Court in the case of CIT v. Comp- Help Services (P.) Ltd. [2001] 246 ITR 722 as also by the judgment of the Kerala High Court in the case of CIT v. Computerised Accounting and Management Service Pvt. Ltd. [1999] 235 ITR 502. We do not find any merit in the argument of the Department that these two judgments do not ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 25 of 52 apply becau…

COMMISSIONER OF INCOME TAX vs. HLS ASIA LIMITED

The appeals are dismissed

ITA/296/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 260Section 32Section 32ASection 80

…s and statements. In the circumstances, we are of the view that all the three conditions of section 32A(2)(b)(iii) are satisfied. Our view is supported by the judgment of the Madras High Court in the case of CIT v. Comp- Help Services (P.J Ltd. [2001] 246 ITR 722 as also by the judgment of the Kerala High Court in the case of CIT v. Computerised Accounting and Management Service Pvt. Ltd. [1999] 235 ITR 502. We do not find any merit in the argument of the Department that these two judgments do not !, ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page24 of52 --- --- -- 411 ., apply becau…

COMMISSIONER OF INCOME TAX vs. M/S HLS INDIA LTD.

The appeals are dismissed

ITA - 194 / 2005HC Delhi11 May 2011

Section 260Section 32Section 32ASection 80

…tions and statements. In the circumstances, we are of the view that all the three conditions of section 32A(2)(b)(iii) are satisfied. Our view is supported by the judgment of the Madras High Court in the case of CIT v. Comp- Help Services (P.) Ltd. [2001] 246 ITR 722 as also by the judgment of the Kerala High Court in the case of CIT v. Computerised Accounting and Management Service Pvt. Ltd. [1999] 235 ITR 502. We do not find any merit in the argument of the Department that these two judgments do not 2011:DHC:2637-DB ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 25 o…