CIT v. Flytxt Technology (P) Ltd.

87 Taxmann.com 77High Court2017#11888 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Also reported as

398 ITR 717

Sections most often in play

Section 10ASection 10BSection 143(3)Section 147Section 250Section 254Section 263

Judgments citing CIT v. Flytxt Technology (P) Ltd.

M/S.Cool Minds Technologies P. Ltd, Cochin vs. The ACIT, Cochin

The appeals are dismissed

ITA 375/COCH/2016[2007-08]Status: DisposedITAT Cochin22 Aug 2025AY 2007-08

Bench: CIT(A) the it was claimed by the Assessee that deduction under Section 10B of the Act was initially claimed by the Assessee under the bona fide belief that it is entitled to deduction under Section 10B of the Act. The CITT(A) dismissed the appeal of the Assessee agreeing with the Assessing Officer and holding that the Assessing Officer was justified in not considering the claim made by the Assessee under Section 10A of the Act. Now the Assessee is in

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Smt. Leena Lal, Sr. DR
Section 10ASection 10BSection 143(3)Section 147Section 148Section 250Section 263

…sions advanced both the sides and the judicial precedents cited. 7. During the course of hearing the Learned Senior Counsel had cited the judgment of the jurisdiction High Court in the case of Commissioner of Income Tax vs. Flytxt Technology (P.) Ltd. [2017] 398 ITR 717 (Kerala) [10-10-2017] whereby the decision of the Tribunal passed in ITA No.97/Coch/2014, dt. 28/08/2014 was confirmed. The relevant extract of the said decision of the Cochin Bench of the Tribunal reads as under: “4 We have considered the rival submissions and perused the relevant material on record. The contention of the ld AR of the assessee…

Krythium Solutions P.Ltd, Kochi vs. The ACIT, Kochi

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 164/COCH/2020[2011-12]Status: DisposedITAT Cochin24 Jul 2020AY 2011-12

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.161/Coch/2020 : Asst.Year 2007-2008 ITA No.162/Coch/2020 : Asst.Year 2008-2009 ITA No.163/Coch/2020 : Asst.Year 2009-2010 ITA No.164/Coch/2020 : Asst.Year 2011-2012 M/s. Krythium Solutions Private The Asst.Commissioner of Limited, C/o.Menon & Pai Vs. Income-tax, Circle 1(2) Advocates, I S. Press Road Kochi. Ernakulam – 682 018. PAN : AACCK6349R. (Appellant) (Respondent) Appellant by : Sri.Raja Kannan, Advocate Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 24.07.2020 Date of Hea…

Krythium Solutions P.Ltd, Kochi vs. The ACIT, Kochi

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 163/COCH/2020[2009-10]Status: DisposedITAT Cochin24 Jul 2020AY 2009-10

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.161/Coch/2020 : Asst.Year 2007-2008 ITA No.162/Coch/2020 : Asst.Year 2008-2009 ITA No.163/Coch/2020 : Asst.Year 2009-2010 ITA No.164/Coch/2020 : Asst.Year 2011-2012 M/s. Krythium Solutions Private The Asst.Commissioner of Limited, C/o.Menon & Pai Vs. Income-tax, Circle 1(2) Advocates, I S. Press Road Kochi. Ernakulam – 682 018. PAN : AACCK6349R. (Appellant) (Respondent) Appellant by : Sri.Raja Kannan, Advocate Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 24.07.2020 Date of Hea…

Krythium Solutions P.Ltd, Kochi vs. The ACIT, Kochi

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 162/COCH/2020[2008-09]Status: DisposedITAT Cochin24 Jul 2020AY 2008-09

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.161/Coch/2020 : Asst.Year 2007-2008 ITA No.162/Coch/2020 : Asst.Year 2008-2009 ITA No.163/Coch/2020 : Asst.Year 2009-2010 ITA No.164/Coch/2020 : Asst.Year 2011-2012 M/s. Krythium Solutions Private The Asst.Commissioner of Limited, C/o.Menon & Pai Vs. Income-tax, Circle 1(2) Advocates, I S. Press Road Kochi. Ernakulam – 682 018. PAN : AACCK6349R. (Appellant) (Respondent) Appellant by : Sri.Raja Kannan, Advocate Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 24.07.2020 Date of Hea…

Krythium Solutions P.Ltd, Kochi vs. The ACIT, Kochi

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 161/COCH/2020[2007-08]Status: DisposedITAT Cochin24 Jul 2020AY 2007-08

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.161/Coch/2020 : Asst.Year 2007-2008 ITA No.162/Coch/2020 : Asst.Year 2008-2009 ITA No.163/Coch/2020 : Asst.Year 2009-2010 ITA No.164/Coch/2020 : Asst.Year 2011-2012 M/s. Krythium Solutions Private The Asst.Commissioner of Limited, C/o.Menon & Pai Vs. Income-tax, Circle 1(2) Advocates, I S. Press Road Kochi. Ernakulam – 682 018. PAN : AACCK6349R. (Appellant) (Respondent) Appellant by : Sri.Raja Kannan, Advocate Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 24.07.2020 Date of Hea…

M/S.Allianz Cornhill Information Services P. Ltd, Trivandrum vs. Jtcit, Trivandrum

In the result, the appeal of the assessee is partly allowed and the

ITA 191/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM Assessment Year : 2010-11 M/s. Allianz Services Private Vs. The Joint Commissioner of Limited, Income-tax, Special Range, (formerly known as Allianz Trivandrum. Cornhill Information Services Private Limited), Door No. 3F, Chandragiri, Techno Park Campus P.O. Karyavattom, Thiruvananthapuram-65518 [PAN: AAECA 1104C (Assessee-Appellant) (Revenue-Respondent) Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Allianz Cornhill Information Income-tax, Range 1, Services P. Ltd., Trivandrum…

The Jt CIT, Trivandrum vs. Allianz Cornhill Information Services P. Ltd, Trivandrum

In the result, the appeal of the assessee is partly allowed and the

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM Assessment Year : 2010-11 M/s. Allianz Services Private Vs. The Joint Commissioner of Limited, Income-tax, Special Range, (formerly known as Allianz Trivandrum. Cornhill Information Services Private Limited), Door No. 3F, Chandragiri, Techno Park Campus P.O. Karyavattom, Thiruvananthapuram-65518 [PAN: AAECA 1104C (Assessee-Appellant) (Revenue-Respondent) Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Allianz Cornhill Information Income-tax, Range 1, Services P. Ltd., Trivandrum…

The ACIT, Cir-1(1), Trivandrum vs. M/S.Us Technology International P. Ltd, Trivandrum

In the result, both appeal of the Revenue and the Cross Objection of the

ITA 514/COCH/2019[2009-10]Status: DisposedITAT Cochin04 Dec 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 10A(5)Section 253(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM IT(TP)A No.514/Coch/2019 Assessment Year: 2009-10 The Deputy Commissioner of Vs. M/s. US Technology International Income-tax, Circle-1(1), (P) Ltd. 721, NILA, Technopark Trivandrum. Campus, Karyavattom, Trivandrum-695 581. [PAN:AAACU 5628B] ( Revenue-Appellant) (Assessee-Respondent) C.O. No. 47/Coch/2019 (Arsg. out of IT(TP)A No.514/Coch/2019) Assessment Year: 2009-10 M/s. US Technology Vs. The Deputy Commissioner of International (P) Ltd. 721, NILA, Income-tax, Circle-1(1), Technopa…

The DCIT, Cochin vs. M/S.Charter Bpo Solutions P. Ltd, Cochin

In the result, the appeal filed by the Department is partly allowed

ITA 189/COCH/2017[2011-12]Status: DisposedITAT Cochin19 Mar 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Remya S.Menon, CA
Section 10ASection 10BSection 14Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.189/Coch/2017 : Asst.Year 2011-2012 The Dy.Commissioner of M/s.Charter BPO Income-tax, Circle 1(1) Vs. Solutions (P) Limited Kochi. Door No.14/396, 3rd Floor IInd Block, Trans Asia Corporate Park, Sea Port Air Port Road, Kakkanad Cochin – 682 037. PAN : AACCC4553B. (Appellant) (Respondent) Appellant by : Smt.A.S.Bindhu, Sr.DR Respondent by : Sri. Remya S.Menon, CA Date of Pronouncement : 19.03.2019 Date of Hearing : 14.03.2019 O R D E R Per George George K., JM This appeal at the ins…

CIT v. Flytxt Technology (P) Ltd. (87 Taxmann.com 77) — Cited in 9 Judgments | BharatTax