CIT v. IBM India Ltd.

357 ITR 88High Court2013#1296 most cited

What is CIT v. IBM India Ltd. authority for?

Expenditure on application software, which enhances business efficiency and requires a computer system to function, constitutes revenue expenditure rather than acquisition of a capital asset, even if it provides an enduring benefit.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. IBM India Ltd. · IBM India Limited · application software expenditure · revenue expenditure · capital asset · enduring benefit · section 35(1)(i) · section 32 · depreciation on software · business deductions · 357 ITR 88 · 55 Taxmann.com 515

Also reported as

55 Taxmann.com 515230 Taxmann 544

Sections most often in play

Section 1961Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 143(3)Section 35(1)(i)Section 35(2AB)

Issues it is cited on

section 35(1)(i)section 8d(2)(ii)section 35(1)(iv)ready for usedepreciation on softwaresection 35(1)(ii)section 2(43)section 35(1)r&d expendituresection 9(2)section 14(a)section 170

Judgments citing CIT v. IBM India Ltd.

The Commissioner of Income-Tax vs. M/S Abb Limited

In the result, the appeal fails and is dismissed

ITA/95/2013HC Karnataka09 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 80H

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.95 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX LTU, JSS TOWERS, BSK III STAGE BANGALORE. 2. THE ADDL. COMMISSIONER OF INCOME TAX RANGE-8(1), MUMBAI. 3. THE JOINT COMMISSIONER OF INCOME TAX LTU, JSS TOWERS, BSK III STAGE BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. ABB LIMITED (FORMERLY ASEA BROWN BOVERI LIMITED) NO.22A, SHAH INDUSTRI…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1959/DEL/2016[2005-06]Status: DisposedITAT Delhi06 Aug 2020AY 2005-06

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…td: 361 ITR 210 (Del) " CIT v. Technovate E Solutions P. Ltd: 254 ITR 110 (Del.) " CIT v. Varindra Agro Chemicals: 309 ITR 272 (P&H) " CIT vs Kotak Securities Ltd (No. 1): 346 ITR 349 (Bom) " CIT v. Uhde India P. Ltd: 358 ITR 395 (Bom) " CIT v. IBM India Ltd: 357 ITR 88 (Kar.) " CIT v. Lakshmi Vilas Bank Ltd. 97 taxmann.com 105(Mad) " CIT v. Shri Renuga Textiles Mills Ltd.: 366 ITR 649 (Mad) " CIT v. Southern Roadways Ltd: 282 ITR 379 (Mad.) " CIT v. Karur Vysya Bank Ltd: 229 Taxman 396 (Mad) " CIT v Southern Roadways Ltd.:288 ITR 15 (Mad) " CIT v. Harper Collins Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) "…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1958/DEL/2016[2004-05]Status: DisposedITAT Delhi06 Aug 2020AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…td: 361 ITR 210 (Del) " CIT v. Technovate E Solutions P. Ltd: 254 ITR 110 (Del.) " CIT v. Varindra Agro Chemicals: 309 ITR 272 (P&H) " CIT vs Kotak Securities Ltd (No. 1): 346 ITR 349 (Bom) " CIT v. Uhde India P. Ltd: 358 ITR 395 (Bom) " CIT v. IBM India Ltd: 357 ITR 88 (Kar.) " CIT v. Lakshmi Vilas Bank Ltd. 97 taxmann.com 105(Mad) " CIT v. Shri Renuga Textiles Mills Ltd.: 366 ITR 649 (Mad) " CIT v. Southern Roadways Ltd: 282 ITR 379 (Mad.) " CIT v. Karur Vysya Bank Ltd: 229 Taxman 396 (Mad) " CIT v Southern Roadways Ltd.:288 ITR 15 (Mad) " CIT v. Harper Collins Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) "…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1957/DEL/2016[2003-04]Status: DisposedITAT Delhi06 Aug 2020AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…td: 361 ITR 210 (Del) " CIT v. Technovate E Solutions P. Ltd: 254 ITR 110 (Del.) " CIT v. Varindra Agro Chemicals: 309 ITR 272 (P&H) " CIT vs Kotak Securities Ltd (No. 1): 346 ITR 349 (Bom) " CIT v. Uhde India P. Ltd: 358 ITR 395 (Bom) " CIT v. IBM India Ltd: 357 ITR 88 (Kar.) " CIT v. Lakshmi Vilas Bank Ltd. 97 taxmann.com 105(Mad) " CIT v. Shri Renuga Textiles Mills Ltd.: 366 ITR 649 (Mad) " CIT v. Southern Roadways Ltd: 282 ITR 379 (Mad.) " CIT v. Karur Vysya Bank Ltd: 229 Taxman 396 (Mad) " CIT v Southern Roadways Ltd.:288 ITR 15 (Mad) " CIT v. Harper Collins Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) "…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1956/DEL/2016[2002-03]Status: DisposedITAT Delhi06 Aug 2020AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…td: 361 ITR 210 (Del) " CIT v. Technovate E Solutions P. Ltd: 254 ITR 110 (Del.) " CIT v. Varindra Agro Chemicals: 309 ITR 272 (P&H) " CIT vs Kotak Securities Ltd (No. 1): 346 ITR 349 (Bom) " CIT v. Uhde India P. Ltd: 358 ITR 395 (Bom) " CIT v. IBM India Ltd: 357 ITR 88 (Kar.) " CIT v. Lakshmi Vilas Bank Ltd. 97 taxmann.com 105(Mad) " CIT v. Shri Renuga Textiles Mills Ltd.: 366 ITR 649 (Mad) " CIT v. Southern Roadways Ltd: 282 ITR 379 (Mad.) " CIT v. Karur Vysya Bank Ltd: 229 Taxman 396 (Mad) " CIT v Southern Roadways Ltd.:288 ITR 15 (Mad) " CIT v. Harper Collins Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) "…

Triveni Engineering & Industries Ltd., Noida vs. Addl. CIT, New Delhi

ITA 1955/DEL/2016[2001-02]Status: DisposedITAT Delhi06 Aug 2020AY 2001-02

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…td: 361 ITR 210 (Del) " CIT v. Technovate E Solutions P. Ltd: 254 ITR 110 (Del.) " CIT v. Varindra Agro Chemicals: 309 ITR 272 (P&H) " CIT vs Kotak Securities Ltd (No. 1): 346 ITR 349 (Bom) " CIT v. Uhde India P. Ltd: 358 ITR 395 (Bom) " CIT v. IBM India Ltd: 357 ITR 88 (Kar.) " CIT v. Lakshmi Vilas Bank Ltd. 97 taxmann.com 105(Mad) " CIT v. Shri Renuga Textiles Mills Ltd.: 366 ITR 649 (Mad) " CIT v. Southern Roadways Ltd: 282 ITR 379 (Mad.) " CIT v. Karur Vysya Bank Ltd: 229 Taxman 396 (Mad) " CIT v Southern Roadways Ltd.:288 ITR 15 (Mad) " CIT v. Harper Collins Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) "…

Nauvata Engineering Private Ltd vs. Principal Commissioner of Income Tax-5

WP/6171/2020HC Karnataka17 Mar 2020

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 143(3)

…d, the expenditure incurred for acquisition of such use of software is allowable as revenue expenditure. The reliance is also placed on the decision of this Court in the case of Commissioner of Income-Tax and another v. IBM India Ltd. reported in (2013) 357 ITR 88 (Karn) and specific reliance is placed on para-10 wherein this Court has considered the said aspect and also the aspect as to whether the expenditure incurred for such software licencing could be classified as capital expenditure and has held that the expenditure incurred 6 towards obtaining the benefits by way of software licencing…

Asst.C.I.T., Bangalore vs. M/S Moog Controls (India) Pvt. Ltd., Bangalore

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 425/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 92C

….4 At para 6 of its order (supra), the Hon’ble High Court, while dismissing Revenue’s ground raised on this issue, citing its own earlier decision IT(TP)A No. 412/Bang/2015 IT(TP)A No. 425/Bang/2015 Page 21 of 24 in the case of CIT Vs. IBM India Ltd., (2013) 357 ITR 88 (Kar), rejected Revenue’s stand; holding as under:- “6. In view of the aforesaid decision rendered by this Court treating the computer or software expenses as revenue expenditure, no substantial question of law arises for our consideration.” 9.3.5 Respectfully following the decision of the Hon’ble Karnataka High Court in ITA No.510/2016 dated 31…

Moog Controls (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 412/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 92C

….4 At para 6 of its order (supra), the Hon’ble High Court, while dismissing Revenue’s ground raised on this issue, citing its own earlier decision IT(TP)A No. 412/Bang/2015 IT(TP)A No. 425/Bang/2015 Page 21 of 24 in the case of CIT Vs. IBM India Ltd., (2013) 357 ITR 88 (Kar), rejected Revenue’s stand; holding as under:- “6. In view of the aforesaid decision rendered by this Court treating the computer or software expenses as revenue expenditure, no substantial question of law arises for our consideration.” 9.3.5 Respectfully following the decision of the Hon’ble Karnataka High Court in ITA No.510/2016 dated 31…

The Commissioner of Income Tax vs. Smt Meenakshi Devi Avaru

In the result, the impugned order of the tribunal

WTA/4/2015HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10Section 115JSection 143(3)Section 260Section 260ASection 36(1)(vii)Section 36(1)(viia)Section 37(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.4 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(3), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: THE VYSYA BANK LTD., (NOW ING VYSYA BANK LTD.,) ING VYSYA HOUSE NO.25, M.G. ROAD BANGALORE-560001 PAN:AABCT0529M. ... RESPONDENT (BY SRI. A. SHANKAR, SR.…

DCIT 3(3)(1), Mumbai vs. Rallis India Ltd, Mumbai

ITA 456/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Aug 2018AY 2009-10

Bench: Hon’Ble Shri R. C. Sharma, Am & Hon’Ble Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 456/Mum/2017 (निर्धारणवर्ा / Assessment Year:2009-10) Dcit 3(3)(1) M/S Rallis India Ltd Room No. 609, 6Th Floor, Aayakar बिधम/ 156/157, Nariman Bhavan, M.K. Road, Bhavan, Nariman Vs. Mumbai-400 020. Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcr2657N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : C.O. No. 117/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Rallis India Ltd Dcit 3(3)(1) Room No. 609, 6Th 156/157, Nariman Bhavan, बिधम/ Nariman Point, Floor, Aayakar Vs. Mumbai-400 021 Bhavan, M.K. Road, Mumbai-400 020. (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 2728/Mum/2014 (निर्धारणवर्ा / Assessment Year:2009-10) M/S Rallis India Ltd Dcit 3(3)(1) Room No. 609, 6Th 156/157, Nariman Bhavan, बिधम/ Nariman Point, Floor, Aayakar Vs. Mumbai-400 021 Bhavan, M.K. Road, Mumbai-400 020. (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri A. MohanFor Respondent: Shri Jitendra Jain /H
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE HON’BLE SHRI R. C. SHARMA, AM & HON’BLE SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 456/Mum/2017 (निर्धारणवर्ा / Assessment Year:2009-10) DCIT 3(3)(1) M/s Rallis India Ltd Room no. 609, 6th floor, Aayakar बिधम/ 156/157, Nariman Bhavan, M.K. Road, Bhavan, Nariman Vs. Mumbai-400 020. Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCR2657N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : C.O. No. 117/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10) M/s Rallis India Ltd DCIT 3(3)(1) Room no. 609, 6th 156/157, Nariman Bhavan, बिधम/ Narima…

Pr. Commissioner of Income Tax vs. M/S Moog Controls (India)

ITA/510/2016HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 260A

…h of this Court in the case of Date of Judgment 30-07-2018 I.T.A.No.510/2016 Pr. Commissioner of Income Tax - 4 & Anr. Vs. M/s. Moog Controls (India) Pvt. Ltd., 5/13 Commissioner of Income Tax vs. IBM India Ltd., reported in (2013) 357 ITR 88 (Kar) and answered the substantial question of law in favour of the Assessee and against the Revenue, treating the software expenses as revenue expenditure. The relevant portion of the aforesaid judgment is quoted below for ready reference:- “9. The second substantial question of law relates to application of the amount utilized for proj…

Rallis India Ltd, Mumbai vs. CIT -3, Mumbai

The appeal of the Revenue is dismissed,

ITA 3465/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Mar 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2008-09 M/S Rallis India Ltd. Cit -3, Mumbai बनाम/ 156/157, Nariman Bhawan, Vs. 15Th Floor, 227, Nariman Point, Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabcr 2657 N & Assessment Year: 2008-09 Dcit -3(3)(1), Mumbai M/S Rallis India Ltd. बनाम/ Room No.609, 6Th Floor, 156/157, Nariman Bhawan, Vs. Aayakar Bhavan, M. K. Road, 15Th Floor, 227, Nariman Mumbai – 400 020. Point, Mumbai – 400 021. (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabcr 2657 N

Section 28

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2008-09 M/s Rallis India Ltd. CIT -3, Mumbai बनाम/ 156/157, Nariman Bhawan, Vs. 15th Floor, 227, Nariman Point, Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCR 2657 N & Assessment Year: 2008-09 DCIT -3(3)(1), Mumbai M/s Rallis India Ltd. बनाम/ Room No.609, 6th Floor, 156/157, Nariman Bhawan, Vs. Aayakar Bhavan, M…

Ilink Multitech Solutions Private Limited, Chennai vs. DCIT Corporate Circle 2(2), Chennai

ITA 1546/CHNY/2017[2014-15]Status: DisposedITAT Chennai28 Dec 2017AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1544, 1545 & 1546/Mds/2017 "नधा"रण वष" / Assessment Years : 2012-13, 2013-14 & 2014-15

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 37

…presentative submitted that the expenditure incurred by the assessee in computer software package has to be treated as revenue expenditure. The Ld. representative has also placed reliance on the judgment of Karnataka High Court in CIT v. IBM India Ltd. (2013) 357 ITR 88 3 I.T.A. Nos.1544 to 1546/Mds/17 and judgment of Delhi High Court in CIT v. Asahi India Safety Glass Ltd. (2012) 346 ITR 329. The Ld. representative has also placed his reliance on the judgment of Bombay High Court in CIT v. Kotak Securities Ltd. (2012) 346 ITR 349. 4. On the contrary, Shri AR.V. Sreenivasan, the Ld. Departmental Representative…

Ilink Multitech Solutions Private Limited, Chennai vs. DCIT Corporate Circle 2(2), Chennai

ITA 1545/CHNY/2017[2013-14]Status: DisposedITAT Chennai28 Dec 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1544, 1545 & 1546/Mds/2017 "नधा"रण वष" / Assessment Years : 2012-13, 2013-14 & 2014-15

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 37

…presentative submitted that the expenditure incurred by the assessee in computer software package has to be treated as revenue expenditure. The Ld. representative has also placed reliance on the judgment of Karnataka High Court in CIT v. IBM India Ltd. (2013) 357 ITR 88 3 I.T.A. Nos.1544 to 1546/Mds/17 and judgment of Delhi High Court in CIT v. Asahi India Safety Glass Ltd. (2012) 346 ITR 329. The Ld. representative has also placed his reliance on the judgment of Bombay High Court in CIT v. Kotak Securities Ltd. (2012) 346 ITR 349. 4. On the contrary, Shri AR.V. Sreenivasan, the Ld. Departmental Representative…

Ilink Multitech Solutions Private Limited, Chennai vs. DCIT Corporate Circle 2(2), Chennai

ITA 1544/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Dec 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1544, 1545 & 1546/Mds/2017 "नधा"रण वष" / Assessment Years : 2012-13, 2013-14 & 2014-15

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 37

…presentative submitted that the expenditure incurred by the assessee in computer software package has to be treated as revenue expenditure. The Ld. representative has also placed reliance on the judgment of Karnataka High Court in CIT v. IBM India Ltd. (2013) 357 ITR 88 3 I.T.A. Nos.1544 to 1546/Mds/17 and judgment of Delhi High Court in CIT v. Asahi India Safety Glass Ltd. (2012) 346 ITR 329. The Ld. representative has also placed his reliance on the judgment of Bombay High Court in CIT v. Kotak Securities Ltd. (2012) 346 ITR 349. 4. On the contrary, Shri AR.V. Sreenivasan, the Ld. Departmental Representative…

Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore vs. M/S Mann and Hummel Filter Pvt Ltd, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1598/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadavassessment Year : 2012-13

For Appellant: Shri. T. SuryanarayanaFor Respondent: Shri. Vikas Suryawanshi
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER Assessment year : 2012-13 Deputy Commissioner of Vs. M/s. Mann and Hummel Filter Pvt. Income Tax, Ltd., No.231/1, 11th Main, Peenya Circle-4(1)(2), Room No.230, 2nd Floor, BMTC Building, Industrial Area, 1st Stage, 3rd Phase, 80 Feet Road, 6th Block, Bengaluru-560058. Koramangala, PAN : AAECM4056D Bengaluru-560095. APPELLANT RESPONDENT Revenue by : Shri. Vikas Suryawanshi, Addl. CIT Assessee by : Shri. T. Suryanarayana, Advocate Date of hearing : 16.11.2017 Date of Pronouncement : 23.11.2017 O R D E…

Infosys Ltd., Bangalore vs. Addl.C.I.T, Bangalore

In the result, Revenue’s appeal for A

ITA 102/BANG/2013[2005-06]Status: DisposedITAT Bangalore10 Nov 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri H.N. Khincha, C.AFor Respondent: Shri R. N. Parbat, CIT-III (D.R)
Section 143(3)Section 195Section 40Section 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. (T.P) A. No.102/Bang/2013 (Assessment Year : 2005-06) M/s. Infosys Limited, Electronic City, Hosur Road, Bangalore-560 100. …. Appellant. Vs. Addl. Commissioner of Income Tax, Range 11, Bangalore. ….. Respondent. I.T. (T.P) A. No.233/Bang/2013 (Assessment Year : 2005-06) Dy. Commissioner of Income Tax, Circle 11(4), Bangalore. …. Appellant. Vs. M/s. Infosys Limited, Bangalore-560 100. ….. Respondent. Assessee By : Shri H.N. Khincha, C.A. Revenue By : Shri R…

DCIT Cir 3(3), Mumbai vs. Rallis India Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4316/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री सक्तिजीि डे, न्याययक सदस्य एर्ुं राजेश कुमार, ऱेखा सदस्य BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/s Rallis India Ltd, Addl.Commissioner of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6th floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2…

Rallis India Ltd, Mumbai vs. Addl CIT 3(3), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4234/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री सक्तिजीि डे, न्याययक सदस्य एर्ुं राजेश कुमार, ऱेखा सदस्य BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/s Rallis India Ltd, Addl.Commissioner of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6th floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2…