CIT v. EHPT India P Ltd.

350 ITR 41High Court2013#2891 most cited

What is CIT v. EHPT India P Ltd. authority for?

The headcount method is an appropriate allocation key for indirect expenses between eligible and non-eligible units when it has been consistently accepted by revenue authorities and there is no just cause for abandoning it. Deviation from a consistently followed and accepted method can disturb or distort profits.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. EHPT India P Ltd. · 350 ITR 41 · 2013 · headcount method · allocation of indirect expenses · STP unit · non-STP unit · distortion of profits · consistent method

Also reported as

16 Taxmann.com 305

Sections most often in play

Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 10AASection 195Section 80IA(8)Section 90

Issues it is cited on

bright line testamp expendituresection 35(1)(iv)section 80ia(8)section 9(1)(vii)(b)comparable uncontrolled price methodsection 92(1)cost plus methodfunctional analysisexport oriented unitsection 80jjasection 80jjaa

Judgments citing CIT v. EHPT India P Ltd.

Nvidia Graphics Private Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 1087/BANG/2014[2009-10]Status: DisposedITAT Bangalore14 Aug 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt. CIT(DR)
Section 10ASection 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No.1118/Bang/2014 Assessment year : 2009-10 The Deputy Commissioner Vs. M/s. Nvidia Graphics Pvt. Ltd., 9th & 10th Floor, L6 Block, of Income Tax, Circle 12(2), Manyata Embassy Business Park, Bangalore. Outer Ring Road, Bangalore – 560 045. PAN : AABCN 9200H APPELLANT RESPONDENT IT(TP)A No.1087/Bang/2014 Assessment year : 2009-10 M/s. Nvidia Graphics Pvt. Ltd., Vs. The Deputy Commissioner of Bangalore – 560 045. Income Tax, PAN : AABCN 9200H Circle 12(2),…