CIT v. Datacons (P) Ltd.

155 ITR 66High Court1985#6870 most cited

What is CIT v. Datacons (P) Ltd. authority for?

Processing of data, involving active coordination and collation of information to produce balance sheets, stock accounts, and sales analyses as per customer requirements, can be considered as processing of goods, if not manufacture of goods.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2024.

Also referred to as

CIT v. Datacons (P) Ltd. · 155 ITR 66 · processing of goods · manufacture of goods · data processing · intellectual property · industrial activity · active role · collation of information

Sections most often in play

Section 10AASection 234BSection 32ACSection 35(2AB)

Judgments citing CIT v. Datacons (P) Ltd.

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 962/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri P.C Kincha, C.AFor Respondent: Shri A Sreenivasa Rao, CIT (DR)
Section 1Section 10ASection 2Section 234BSection 250Section 32A

…ctual property but on that score, such property could not be an "article". 17. Thus, it was held that intellectual property could not be an 'article'. The AR has relied on the decision of the Karnataka High Court in the case of CIT v Datacons (P.) Ltd (1985) 155 ITR 66 wherein it was held as follows "It will be clear from these activities that the assessee receives vouchers and statement of accounts from the customer and they are converted into the required balance sheet, stock account, sales analysis, etc. They are got printed as per the requirements of the customer. In all these activities, the assessee has to…

Commissioner of Income Tax-III vs. Shri Narendra R

In the result, we do not find any merit in these appeals

ITA/259/2014HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260A

…ce diverse activities. It is also pointed out that processing of basic data for consumers on computer machines has been held to be ‘processing of goods’ by division bench of this court in ‘COMMISSIONER OF INCOME TAX VS. Datacons (P) LTD.’, (1985) 155 ITR 66 (KAR). It is also submitted that the issues involved in these appeals are in fact questions of fact and findings of fact are concurrent in nature and therefore, no interference is called for. In support of aforesaid submissions, reliance has been placed on ‘KULWANT KAUR VS. GURDIAL SINGH MANN’, (2001) 4 SCC 262, ‘VIJAY KUMAR TALWAR VS. CIT…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND 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 Assessee by : Percy J. Pardiwala & Nitesh Josi, ARs’ Revenue by : Jayant Kumar & V. Jenardhanan, DR’s Date of hearing: 12-03-2018 Date of pronouncement : 08-06-2018 O R D E R PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of Dispute Resolution Pane…

M/S. Healthcare Global Enterprises Limited, Bangalore vs. Joint Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee for Assessment Year 2010-11 is dismissed

ITA 1901/BANG/2016[2010-11]Status: DisposedITAT Bangalore15 Dec 2017AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Lalit Kumar

For Appellant: Shri K.P. Srinivas, CAFor Respondent: Shri B.R. Ramesh, JCIT (DR)
Section 72ASection 79

…e was placed on the following judicial pronouncements in support of this contention that in the present case, the assessee has to be accepted as an industrial undertaking A) ITO vs. Arihant Tiles and Marbles P. Ltd. 320 ITR 79 (SC) B) CIT v. Datacons (P) Ltd. 155 ITR 66 (Kar) C) CIT Vs. Commercial Laws of India (P.) Ltd. 107 ITR 822 (MAD.) D) CIT Vs. Suresh Amin Family Trust 288 ITR 101 (Gujarat) 10. As against this, ld. DR of revenue supported the orders of authorities below. He placed reliance on a judgment of Hon’ble madras High Court rendered in the case of ACIT Vs. Apollo Hospitals Enterprises Ltd. as repor…

M/S. Healthcare Global Enterprises Limited, Bangalore vs. Joint Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee for Assessment Year 2010-11 is dismissed

ITA 1900/BANG/2016[2009-10]Status: DisposedITAT Bangalore15 Dec 2017AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Lalit Kumar

For Appellant: Shri K.P. Srinivas, CAFor Respondent: Shri B.R. Ramesh, JCIT (DR)
Section 72ASection 79

…e was placed on the following judicial pronouncements in support of this contention that in the present case, the assessee has to be accepted as an industrial undertaking A) ITO vs. Arihant Tiles and Marbles P. Ltd. 320 ITR 79 (SC) B) CIT v. Datacons (P) Ltd. 155 ITR 66 (Kar) C) CIT Vs. Commercial Laws of India (P.) Ltd. 107 ITR 822 (MAD.) D) CIT Vs. Suresh Amin Family Trust 288 ITR 101 (Gujarat) 10. As against this, ld. DR of revenue supported the orders of authorities below. He placed reliance on a judgment of Hon’ble madras High Court rendered in the case of ACIT Vs. Apollo Hospitals Enterprises Ltd. as repor…

DCIT, New Delhi vs. M/S. Mehta Print Arts Pvt. Ltd., New Delhi

In the result, the appeal of the department is dismissed

ITA 550/DEL/2014[2007-08]Status: DisposedITAT Delhi30 May 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 550/Del/2014 : Asstt. Year : 2007-08 Deputy Commissioner Of Income Vs M/S Mehta Print Arts Pvt. Ltd., Tax, Circle-6(1), E-27, Basement, Naraina Vihar, New Delhi New Delhi-110028 (Appellant) (Respondent) Pan No. Aaaco8042K Assessee By : Sh. Pranshu Goel, Ca & Ms. Priyanka Mongia, Ca Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 23.05.2017 Date Of Pronouncement : 30.05.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Pranshu Goel, CA &For Respondent: Sh. Rajesh Kumar, Sr. DR
Section 143(1)Section 143(3)Section 154

…Vs Delhi Press Patra Prakashan Ltd. (2013) 253 CTR 260 (Del.) " Kadarkarai V CWT (1988) 176 ITR 121, (Mad. HC) " Empire Industries Ltd. (1986) 162 ITR 846 (SC) " Aspinwall Vs CIT 251 ITR 323 (SC) " CIT Vs Commercial Law of India 107 ITR 822 " CIT Vs Datacons 155 ITR 66 " CIT Vs Oswal 223 ITGR 735 " CIT Vs Computterised Accounting 235 ITR 502 " CIT Vs Technotive Eastern 255 ITR 253 " CIT Vs Oracle Software India (SC) CA No. 235/2010 @ SLP(C) No. 4719/2008 6. The ld. CIT(A) after considering the submissions of the assessee observed that an identical issue was decided by his predecessor for the assessment year 2009…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…of the aforesaid reasoning and consider the attack thereupon by the appellants in their arguments recorded above. Before that, we may take note of few judgments relevant to the context. In the case of CIT vs. Datacons (P) Ltd. (1985) 47 CTR (Kar) 162 : (1985) 155 ITR 66 (Kar), the company was engaged in processing the data supplied by its customers by using IBM unit record machine computer. The assessee received vouchers and statements of accounts from its customers and converted them into balance sheets, stock accounts, sales analyses etc. They were printed as per the requirement of the customers. The Karnataka…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…of the aforesaid reasoning and consider the attack thereupon by the appellants in their arguments recorded above. Before that, we may take note of few judgments relevant to the context. In the case of CIT vs. Datacons (P) Ltd. (1985) 47 CTR (Kar) 162 : (1985) 155 ITR 66 (Kar), the company was engaged in processing the data supplied by its customers by using IBM unit record machine computer. The assessee received vouchers and statements of accounts from its customers and converted them into balance sheets, stock accounts, sales analyses etc. They were printed as per the requirement of the customers. The Karnataka…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…of the aforesaid reasoning and consider the attack thereupon by the appellants in their arguments recorded above. Before that, we may take note of few judgments relevant to the context. In the case of CIT vs. Datacons (P) Ltd. (1985) 47 CTR (Kar) 162 : (1985) 155 ITR 66 (Kar), the company was engaged in processing the data supplied by its customers by using IBM unit record machine computer. The assessee received vouchers and statements of accounts from its customers and converted them into balance sheets, stock accounts, sales analyses etc. They were printed as per the requirement of the customers. The Karnataka…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…of the aforesaid reasoning and consider the attack thereupon by the appellants in their arguments recorded above. Before that, we may take note of few judgments relevant to the context. In the case of CIT vs. Datacons (P) Ltd. (1985) 47 CTR (Kar) 162 : (1985) 155 ITR 66 (Kar), the company was engaged in processing the data supplied by its customers by using IBM unit record machine computer. The assessee received vouchers and statements of accounts from its customers and converted them into balance sheets, stock accounts, sales analyses etc. They were printed as per the requirement of the customers. The Karnataka…

Commissioner of Income Tax, Del vs. M/S Dewan Chand Satyapal

ITA/87/2003HC Delhi21 Dec 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 143(3)Section 260ASection 263Section 80

…Karnataka High Court, and held as follows: “In support of the contention that the business activity of the assessee is industrial in nature, reliance has been placed on a decision of the Karnataka High Court in the case of CIT v. Datacons (P.) Ltd. [1985] 155 ITR 66, where it was held that the term "industrial company" has been described as including a company engaged in the processing of goods. The word "processing" has not been defined and, therefore, it must be interpreted according to the dictionary meaning according to which, where commodity is subjected to a process or treatment with a view to its…

Commissioner of Income Tax vs. M/S. Dewan Chand Satyapal

ITA-87/2003HC Delhi21 Dec 2012
Section 143(3)Section 260ASection 263Section 80

…Karnataka High Court, and held as follows: “In support of the contention that the business activity of the assessee is industrial in nature, reliance has been placed on a decision of the Karnataka High Court in the case of CIT v. Datacons (P.) Ltd. [1985] 155 ITR 66, where it was held that the term "industrial company" has been described as including a company engaged in the processing of goods. The word "processing" has not been defined and, therefore, it must be interpreted according to the dictionary meaning according to which, where commodity is subjected to a process or treatment with a view to its…

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

…r section 32A in various judicial pronouncements. 16. Following judgments have been cited by the learned counsel for the assessee to support its contention: 1. CIT Vs. IBM World Trade Corporation [130 ITR 739 (Bom)] 2. CIT Vs. Datacons (P) Ltd. (1985) 155 ITR 66 3. CIT Vs. Peerless Consultancy Services Pvt. Ltd. [186 ITR 609 (Cal)] 4. CIT Vs. Shaw Wallace and Co. Ltd. [201 ITR 17 (Cal) 5. Ship Scrap Traders Vs. CIT [251 ITR 806 (Bom)] 6. CIT Vs. Emirates Commercial Bank Ltd. [ 262 ITR 55 (Bom)] 7. CIT Vs. Professional Information Systems and Management. [274 ITR 242 (Guj)] 8. CIT Vs. Oracle S…

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

…judicial pronouncements. 16. Following judgments have been cited by the learned counsel for the assessee to support its contention: 1. 2. 3. 4. 5. 6. 7. 8. CIT Vs. IBM World Trade Corporation [130 ITR 739· (Born)] CIT Vs. Datacons (P} Ltd. (1985) 155 ITR 66 CIT Vs. Peerless Consultancy Services Pvt. Ltd. [186 ITR 609 (Cal)] CIT Vs. Shaw Wallace and Co. Ltd. [201 ITR 17 (Cal) Ship Scrap Traders Vs. CIT [251 ~TR 806 (Born)] CIT Vs. Emirates Commercial Bank Ltd. [ 262 ITR 55 (Born)] CIT Vs. Professional Information Systems and Management. [274 ITR 242 (Guj)] CIT Vs. Oracle Software India Lt…

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

…r section 32A in various judicial pronouncements. 16. Following judgments have been cited by the learned counsel for the assessee to support its contention: 1. CIT Vs. IBM World Trade Corporation [130 ITR 739 (Bom)] 2. CIT Vs. Datacons (P) Ltd. (1985) 155 ITR 66 3. CIT Vs. Peerless Consultancy Services Pvt. Ltd. [186 ITR 609 (Cal)] 4. CIT Vs. Shaw Wallace and Co. Ltd. [201 ITR 17 (Cal) 5. Ship Scrap Traders Vs. CIT [251 ITR 806 (Bom)] 6. CIT Vs. Emirates Commercial Bank Ltd. [ 262 ITR 55 (Bom)] 7. CIT Vs. Professional Information Systems and Management. [274 ITR 242 (Guj)] 8. CIT Vs. Oracle S…

Asia Satellite Telecommunications Co. Ltd vs. Director of Income Tax

The appeal of the Revenue is dismissed

ITA-131/2003HC Delhi31 Jan 2011
Section 195Section 234BSection 260ASection 9(1)Section 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)

…ity of the aforesaid reasoning and consider the attack thereupon by the appellants in their arguments recorded above. Before that, we may take note of few judgments relevant to the context. In the case of Commissioner of Income Tax Vs. Datacons P. Ltd. [155 ITR 66 (Kar.)], the company was engaged in processing the data supplied by its customers by using IBM unit record machine computer. The assessee received vouchers and statements of accounts from its customers and converted them into balance sheets, stock accounts, sales analyses etc. They were printed as per the requirement of the customers. The…