CIT v. Morgan Stanley Advantage Services (P) Ltd.

13 Taxmann.com 166High Court2011#9358 most cited

What is CIT v. Morgan Stanley Advantage Services (P) Ltd. authority for?

Export turnover includes amounts received within six months after the end of the relevant accounting year for the purpose of calculating deduction under Section 10A. Internet bandwidth charges should be excluded from both export turnover and total turnover when computing Section 10A deduction.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Morgan Stanley Advantage Services · Section 10A · export turnover · six months period · internet bandwidth charges · export proceeds realization · Bombay High Court

Read the full judgment

Issues it is cited on

free trade zonestpi unitsection 80ia(8)section 28(i)foreign tax creditsection 10aacomputer softwaresection 40(a)(i)section 10asection 80iasection 30amalgamation

Judgments citing CIT v. Morgan Stanley Advantage Services (P) Ltd.

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Ltd, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1849/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Ltd, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1848/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Ltd, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1557/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

M/S Infosys Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1532/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

M/S Infosys Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1531/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Infosys Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1530/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Asst.C.I.T., Bangalore vs. M/S Infosys Ltd., Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 613/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Infosys Ltd, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 532/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Dy.C.I.T., Bangalore vs. M/S Infosys Limited, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 509/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

Infosys Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 449/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year 2007-08, The Assistant M/s. Infosys Ltd., ITA Nos. 1530 to 2008-09 & Commissioner of Electronic City, 1532/Bang/2017 2009-10 Income Tax, Hosur Road, Bangalore – 560 100. Circle – 3(1)(1), IT(TP)A No. 2011-12 PAN: AAACI4798L Bangalore. 532/Bang/2016 M/s. Infosys Ltd., The Deputy Electronic City, Commissioner of IT(TP)A No. Hosur Road, Income Tax, 2010-11 449/Bang/2015 Bangalore – 560 100. Circle – 3(1)((1), PAN: AAACI4798L…

DCIT, Circle-16(2), Hyderabad vs. Green Fire Agri Commodities Ltd (Presently Known As M/S Proceeds India Private Limited), Hyderabad Hyderabad, Hyderabad

In the result, Revenue’s appeal is dismissed

ITA 948/HYD/2017[2009-10]Status: DisposedITAT Hyderabad05 Apr 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 Dcit, Vs. M/S. Green Fire Agri Circle-16(2), Commodities Ltd Hyderabad. (Presently Known As M/S. Proceeds India Private Limited), Hyderabad. Pan: Aabcn 7753 P (Appellant) (Respondent) Assessee By: Shri P.V.S.S. Prasad Revenue By: Smt. Neeju Gupta, Dr Date Of Hearing: 27/03/2019 Date Of Pronouncement: 05/04/2019 Order Per Smt. P. Madhavi Devi, J.M.:

For Appellant: Shri P.V.S.S. PrasadFor Respondent: Smt. Neeju Gupta, DR
Section 10ASection 10A(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 DCIT, Vs. M/s. Green Fire Agri Circle-16(2), Commodities Ltd Hyderabad. (Presently known as M/s. Proceeds India Private Limited), Hyderabad. PAN: AABCN 7753 P (Appellant) (Respondent) Assessee by: Shri P.V.S.S. Prasad Revenue by: Smt. Neeju Gupta, DR Date of hearing: 27/03/2019 Date of pronouncement: 05/04/2019 ORDER PER Smt. P. Madhavi Devi, J.M.: This is Revenue’s appeal for the Assessment Year 2009-10 filed against the order of t…

CIT v. Morgan Stanley Advantage Services (P) Ltd. (13 Taxmann.com 166) — Cited in 11 Judgments | BharatTax