CIT v. Hewlett Packard Global Soft Ltd.

87 Taxmann.com 182High Court2017#881 most cited

What is CIT v. Hewlett Packard Global Soft Ltd. authority for?

Incidental income like interest on bank deposits or staff loans, earned by an undertaking eligible for deductions under sections 10A and 10B, constitutes part of the 'profit and gains of the undertaking' and is thus eligible for 100% deduction, as it arises in the ordinary course of the export business even if not a direct result of export.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Hewlett Packard Global Soft Ltd. · Section 10A · Section 10B · Section 10AA · incidental interest income · bank deposit interest · staff loan interest · business income deduction · export oriented unit profit · deduction for incidental income

Also reported as

403 ITR 453299 CTR 118

Sections most often in play

Section 10AASection 10ASection 143(3)Section 250Section 56Section 10BSection 115-OSection 144B
Read the full judgment

Issues it is cited on

section 10baconvertible foreign exchangeexport oriented unitsection 75section 80hsection 80hhpurposive interpretationsection 10bcomputer softwaresection 10asection 80hhcsection 10aa

Judgments citing CIT v. Hewlett Packard Global Soft Ltd.

Motherson Sumi Systems Limited, New Delhi vs. DCIT, New Delhi

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

ITA 2054/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 108(4)Section 10BSection 10B(1)Section 143(3)Section 144CSection 234BSection 271(1)(e)Section 92D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2010-11 Motherson Sumi Systems Limited, Vs. DCIT, Circle- 2nd Floor, F-7, Block B-1, 17(1), Mohan Cooperative Industrial Estate, New Delhi. Mathura Road, New Delhi-110 044 PAN AAACM0405A (Appellant) (Respondent) Assessee by: Shri K.M. Gupta, Advocate Ms. Saloni Shital, AR Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 19.01.2024 Date of 27.03.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the…

ACIT-24(1), Mumbai vs. M/S. H K Designs (India) LLP, Mumbai

The appeal of the assessee is allowed

ITA 2050/MUM/2023[2012-13]Status: DisposedITAT Mumbai09 Oct 2023AY 2012-13

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10A

…1 ITA 2050/Mum/2023 H.K. Designs (India) LLP IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”,MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2050/Mum/2023 (Assessment year : 2012-13) The ACIT-24(1), Mumbai vs M/s H.K. Designs (India) LLP Room No.601, Piramal Chambers Unit 113, SDF IV, SEEPS-SEZ, Jeejeebhoy Lane, Lalbaug, Parel, Andheri (East), Mumbai-400 096 Mumbai-400 012 PAN : AAEFH0962N APPELLANT RESPONDENT Present for the Assessee Shri Nitesh Joshi z/w Shri Ashwin Kashinath Present for the Department Shri Biswanath Das – CIT DR Date of hearing 20…

ACIT(Ltu-1), Mumbai vs. M/S. Tcs Ltd, Mumbai

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…1 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5199/Mum/2019 (Assessment year: 2014-15) M/s Tata Consultancy Services vs Deputy Commissioner of Income-tax Limited, 9th Floor, Nirmal Building LTU-1, Mumbai, 29th Floor, Nariman Point, Mumbai-400 021 Centre One, World Trade Centre PAN : AAACR4849R Cuffe Parade, Mumbai-400 005 APPELLANT RESPONDENT I.T.A. No.5904/Mum/2019 (Assessment year: 2014-15) Assistant Commissioner of Income- vs M/s Tata Consultancy S…

Tata Consultancy Serrvices Limited, Mumbai vs. DCIT-1, Mumbai

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…1 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5199/Mum/2019 (Assessment year: 2014-15) M/s Tata Consultancy Services vs Deputy Commissioner of Income-tax Limited, 9th Floor, Nirmal Building LTU-1, Mumbai, 29th Floor, Nariman Point, Mumbai-400 021 Centre One, World Trade Centre PAN : AAACR4849R Cuffe Parade, Mumbai-400 005 APPELLANT RESPONDENT I.T.A. No.5904/Mum/2019 (Assessment year: 2014-15) Assistant Commissioner of Income- vs M/s Tata Consultancy S…

DCIT-3(2)(1), Mumbai vs. Syntel Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 1972/MUM/2023[2016-2017]Status: DisposedITAT Mumbai08 Sept 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2016-17 Dcit-3(2)(1), Syntel Private Limited, Room No. 608, 6Th Floor, Unit No. 112 Sdf Iv, Seepz Aayakar Bhavan, M.K. Road, Vs. Andheri East Mumbai-400096. Mumbai-400020. Pan No. Aaacs 8305 D Appellant Respondent

For Appellant: Mr. Harsh M. KapadiaFor Respondent: Mr. Dr. Kishor Dhule, CIT-DR
Section 10ASection 80A(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2016-17 DCIT-3(2)(1), Syntel Private Limited, Room No. 608, 6th floor, Unit No. 112 SDF IV, Seepz Aayakar Bhavan, M.K. Road, Vs. Andheri East Mumbai-400096. Mumbai-400020. PAN No. AAACS 8305 D Appellant Respondent Assessee by : Mr. Harsh M. Kapadia Revenue by : Mr. Dr. Kishor Dhule, CIT-DR Date of Hearing : 06/09/2023 Date of pronouncement : 08/09/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated…

Oracle Financial Services Software Limited (Formerly Known As I-Flex Solutions Limited), Mumbai vs. Additional Commissioner of Income Tax Range-8(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is treated as partly allowed

ITA 1473/MUM/2018[2006-07]Status: DisposedITAT Mumbai23 Jun 2023AY 2006-07

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘J’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1473/Mum/2018 (A.Y. 2006-07) Vs. Addl. CIT Oracle Finance Services Software Limited Range-8(2) (formerly known as i-flex Mumbai. Solutions Limited) Oracle Park, Off Western Express Highway, Goregaon-E Mumbai-400 063. (Appellant) (Respondent) I.T.A. No. 1579/Mum/2018 (A.Y. 2006-07) Vs. Oracle Finance Services ACIT-13(1)(1) 2nd Floor Software Limited Room No. 218 (formerly known as i-flex Aayakar Bhavan Solutions Limited) M.K. Road Oracle Park, Off Western Mumbai-400 020. Expres…

M/S. Allstate India Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 257/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

For Appellant: Shri Prakash Shridhar Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 10ASection 139

…ITA No.257/Bang/2023 Allstate India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2018-19 Allstate India Private Limited 7th Floor, Building No.1 RMZ Ecoworld, Bellandur Deputy Commissioner of SO Devarabeesanahalli Income-tax Vs. Varthur, Hobli Circle-1(1)(1) Bengaluru 560 103 Bangalore PAN NO :AAECN0122B APPELLANT RESPONDENT Appellant by : Shri Prakash Shridhar Hegde, A.R. Respondent by : Shri Gudimella VP Pavan Kumar, D.R. Date of Hearing : 23.05.2023 Date of Prono…

Brodaways Overseas Limited, Jalandhar vs. Deputy Commissioner of Income Tax, Circle-1, Jalandhar

ITA 123/ASR/2018[2013-14]Status: DisposedITAT Amritsar30 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 49/ASR/2016[2011-12]Status: DisposedITAT Amritsar30 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 48/ASR/2016[2010-11]Status: DisposedITAT Amritsar30 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 47/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 46/ASR/2016[2007-08]Status: DisposedITAT Amritsar30 May 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadways Overseas Ltd, Jalandhar

ITA 345/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S Broadways Overseas Ltd, Jalandhar

ITA 477/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 May 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…ot be excluded from the eligible profits for the purpose of computing deduction under s. 10B of the Act." 11. Your Honours, Full bench of Karnataka High Court in the case of CIT & Anr. Vs. Hewlett Packard Global Soft Ltd. (2017) 299 CTR (Kar)(FB) 118 : (2018) 403 ITR 453 ( Kar)(FB) has affirmed and agreed with the view expressed by the first division bench of Karnataka High Court in the case CIT Vs. Motorola India Electronics (P) Ltd. (Supra) and has held that the interest income earned incidentally cannot be de-linked from its profits and gains derived by the undertaking engaged in the export of articles as envi…

Kadavanthara Builders Pvt Ltd, Chennai vs. ITO, Ward -4(2), Chennai

The appeal of the assessee is partly allowed for statistical purposes

ITA 2485/CHNY/2019[2015-16]Status: DisposedITAT Bangalore12 May 2023AY 2015-16
Section 143(3)

…Brothers v. Union of India [1970] 77 ITR 107 (SC) CIT v Nagarjuna Fertilizers & Chemicals Ltd [2014] 373 ITR 252 (AP) ITA Nos.2484 & 2485/CHNY/2019 Page 16 of 26 Interest income should constitute business income CIT v Hewlett Packard Global Soft Ltd [2018] 403 ITR 453 (Kar) (FB) Swire Holdings (P.) Ltd. v ITO [2006] 6 SOT 621 (Bang- Trib.) (SMC) Eveready Industries India Ltd v. CIT 12010] 323 ITR 312 (Calcutta) CIT v. Indo Swiss Jewels Ltd. [2006] 284 ITR 389 (Bombay) CIT v Dalmia Promoters Developers (P) Ltd [2006] 281 ITR 346 (Del.) Interest income would he a capital receipt CIT v Bokaro Stcel Limited [1999]…

Kadavanthara Builders Pvt Ltd, Chennai vs. ITO, Ward -4(2), Chennai

The appeal of the assessee is partly allowed for statistical purposes

ITA 2484/CHNY/2019[2014-15]Status: DisposedITAT Bangalore12 May 2023AY 2014-15
Section 143(3)

…Brothers v. Union of India [1970] 77 ITR 107 (SC) CIT v Nagarjuna Fertilizers & Chemicals Ltd [2014] 373 ITR 252 (AP) ITA Nos.2484 & 2485/CHNY/2019 Page 16 of 26 Interest income should constitute business income CIT v Hewlett Packard Global Soft Ltd [2018] 403 ITR 453 (Kar) (FB) Swire Holdings (P.) Ltd. v ITO [2006] 6 SOT 621 (Bang- Trib.) (SMC) Eveready Industries India Ltd v. CIT 12010] 323 ITR 312 (Calcutta) CIT v. Indo Swiss Jewels Ltd. [2006] 284 ITR 389 (Bombay) CIT v Dalmia Promoters Developers (P) Ltd [2006] 281 ITR 346 (Del.) Interest income would he a capital receipt CIT v Bokaro Stcel Limited [1999]…

Jardine Lloyd Thomposn India P.Ltd, Mumbai vs. ACIT15(2)(1), Mumbai

The appeal is partly allowed

ITA 6313/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 143(2)Section 143(3)

…1 ITA 6313/Mum/2017 M/s Jardine Lloyd Thompson Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.6313/Mum/2017 (Assessment year 2013-14) Jardine Lloyd Thompson Private vs Assistant Commissioner of Income- Limited, 1001-A, Supreme Business tax-15(2)(1), Mumbai Park, Hiranandani Business Park Aayakar Bhavan, Mumbai-400 020 Powai, Mumbai-400 076 PAN : AABCJ8288K APPELLANT RESPONDENT Assessee represented by Shri Nishant Thakkar / Jasmin Amalsadvala Department represented by Dr.Yogesh Kamat, CIT DR / Ashish…

M/S. Zensar Technologies Ltd, Mumbai vs. The ACIT -2(3), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2908/MUM/2008[2003-2004]Status: DisposedITAT Mumbai12 May 2023AY 2003-2004

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Zensor Technologies Ltd V. Acit-2(3) Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent) Acit- 2(3) V. M/S. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent)

Section 10ASection 80HSection 92Section 92(1)Section 92CSection 94(7)

…e has to be considered as 'business income for the purpose of computing deduction under Section 80HHC of the Act. • Attention is also invited to the decision of the Full Bench of the Karnataka High Court in the case of CIT vs. Hewlett Packard Global Soft Ltd (403 ITR 453) wherein, the Honourable High Court, held inter-alia, that interest earned by it from the staff loans and such interest income would not be taxable as 'Income from other Sources' under Section 56 of the Act. • The High Court further held that the incidental activity of advancing of staff loans by such special category of assessees covered under S…

Picric Ltd vs. ITO Ward 14 (4)

In the result, the appeal of the assessee is allowed with directions contained in para 22 above

ITA 4115/DEL/2007[2004-2005]Status: DisposedITAT Delhi06 Apr 2023AY 2004-2005

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Neeraj Jain,AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)
Section 10BSection 143(1)Section 143(3)Section 80H

…sentially during the course of running of the eligible business would be eligible for deduction under section 10B of the Act. 9.3 The Ld. AR referred to the Full Bench decision of Hon’ble Karnataka High Court in CIT vs Hewlett Packerd Global Soft Ltd. (2018) 403 ITR 453 (Kar) (FB) wherein the court held that all profits and gains of 100% EOU including incidental income by way of interest on bank deposits or staff loans would be entitled to 100% exemption or deduction under section 10A or 10B of the Act. In this decision, the Full Bench of the Hon’ble High Court affirmed and agreed with the view expressed by the…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…