What is CIT v. Motorola India Electronics (P.) Ltd. authority for?

Interest income derived from funds of an undertaking, such as from FDRs or EEFC accounts, forms part of the "profits of the business of the undertaking" and is eligible for deduction under Sections 10A and 10B, provided there is a direct nexus with the business. This deduction applies to the entire income from the business of the undertaking, not solely to profits from export activities.

How many judgments cite CIT v. Motorola India Electronics (P.) Ltd.?

77 judgments on BharatTax cite CIT v. Motorola India Electronics (P.) Ltd. (46 Taxmann.com 167), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Motorola India Electronics (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 10AA, Section 143(3), Section 10A, Section 115-O, Section 234B, Section 10B.

CIT v. Motorola India Electronics (P.) Ltd. (46 Taxmann.com 167)

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU vs. INFOSYS LIMITED, BENGALURU

In the result, appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

ITA 245/BANG/2024[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt. Srinandini Das – CIT - DR

Section 1Section 10ASection 155Section 250

…ITA No.881/Bang/2023 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessment Year: 2019-20 Jt. Commissioner of Income Tax (OSD) Infosys Limited Circle – 3(1)(1) Plot 44, Konappana Agrahara Room NO. 241, 2nd Floor Hosur Road…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

Accordingly, the appeal filed by the assessee is also allowed for statistical purposes

ITA 1532/BANG/2024[2021-22]Status: DisposedITAT Bangalore06 Aug 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt Srinandini Das – CIT - DR

Section 10ASection 143(3)Section 234BSection 250

…ITA Nos.1531 & 1532/Bang/2024 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1531 & 1532/Bang/2024 Assessment Years: 2020-21 & 2021-22 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessee by : Sri Padam Chand Khincha – CA Department by : Smt Srinandini Das – CIT - DR Date of Hearing…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

Accordingly, the appeal filed by the assessee is also allowed for statistical purposes

ITA 1531/BANG/2024[2020-21]Status: DisposedITAT Bangalore06 Aug 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt Srinandini Das – CIT - DR

Section 10ASection 143(3)Section 234BSection 250

…ITA Nos.1531 & 1532/Bang/2024 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1531 & 1532/Bang/2024 Assessment Years: 2020-21 & 2021-22 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessee by : Sri Padam Chand Khincha – CA Department by : Smt Srinandini Das – CIT - DR Date of Hearing…

INFOSYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1530/BANG/2024[2013-14]Status: DisposedITAT Bangalore06 Aug 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2013-14

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt Srinandini Das – CIT - DR

Section 10ASection 143(3)Section 250Section 254Section 80A(5)

…ITA No.1530/Bang/2024 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2013-14 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessee by : Sri Padam Chand Khincha – CA Department by : Smt Srinandini Das – CIT - DR Date of Hearing : 09.05.2025 Date of Pronouncement : 06.08.2025 O…

M/S. GENPACT INDIA,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6543/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Circle 10 (1), vs. M/s. Genpact India, New Delhi. (now merged with Genpact India Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10 (1), (now merged with Genpact India New Delhi. Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri…

DCIT, NEW DELHI vs. M/S. GENPACT INDIA, GURGAON

In the result, the appeal of the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6415/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Circle 10 (1), vs. M/s. Genpact India, New Delhi. (now merged with Genpact India Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10 (1), (now merged with Genpact India New Delhi. Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri…

M/S. GENPACT INDIA,GURGAON vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6542/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER DCIT, Circle 10(1), vs. M/s. Genpact India, New Delhi. Genpact Tower, Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10(1), Genpact Tower, New Delhi. Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 25.09.2024 Da…

DCIT, NEW DELHI vs. M/S. GENPACT INDIA, GURGAON

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6414/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER DCIT, Circle 10(1), vs. M/s. Genpact India, New Delhi. Genpact Tower, Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10(1), Genpact Tower, New Delhi. Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 25.09.2024 Da…

DCIT, NEW DELHI vs. M/S. GENPACT INDIA, GURGAON

The appeal of the assessee is partly allowed and appeal of the

ITA 4251/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

…1 ITA nos. 4060 & 4251/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2011-12 Vs M/s Genpact India Private DCIT, Circle-10(1), Limited (Successor to Genpact New Delhi. India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9163H APPELLANT RESPONDENT AND Assessment Year: 2011-12 DCIT, Circle-10(1), Vs M/s Genpact India Private Limited New Delhi. (Successor to Genpact India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9…

MS. GENPACT INDIA,,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed and appeal of the

ITA 4060/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

…1 ITA nos. 4060 & 4251/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2011-12 Vs M/s Genpact India Private DCIT, Circle-10(1), Limited (Successor to Genpact New Delhi. India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9163H APPELLANT RESPONDENT AND Assessment Year: 2011-12 DCIT, Circle-10(1), Vs M/s Genpact India Private Limited New Delhi. (Successor to Genpact India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9…

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…

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…