CIT v. Motorola India Electronics (P.) Ltd.

46 Taxmann.com 167High Court2014#1478 most cited

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.

77

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. Motorola India Electronics (P.) Ltd. · Section 10A deduction · Section 10B deduction · profits of the business of the undertaking · interest on fixed deposits · EEFC account interest · direct nexus · export oriented unit · income eligible for deduction · business income eligibility

Also reported as

225 Taxmann 11

Sections most often in play

Section 10AASection 143(3)Section 10ASection 115-OSection 234BSection 10BSection 250Section 37(1)
Read the full judgment

Issues it is cited on

section 10basection 75export oriented unitconvertible foreign exchangeinterest on outstanding receivablessection 10bsection 80hhcinitial assessment yearsection 80hsection 80hhtransfer pricing ordersection 10aa

Judgments citing CIT v. Motorola India Electronics (P.) Ltd.

DCIT, Gurgaon vs. M/S. Q.H. Talbros Ltd., Gurgaon

In the result, both the appeals of the Revenue are dismissed

ITA 4939/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Surender Pal, Sr.D.RFor Respondent: Shri V.K. Aggarwal, AR
Section 10BSection 10B(1)Section 143(3)Section 14ASection 36(1)(iii)

…at would arise is whether the interest on the FDRs could form part of the ‘profits of the business of the undertaking’. The attention of the Court has been drawn to the decision of the Karnataka High Court in CIT v. Motorola India Electronics Pvt. Ltd. (2014) 46 Taxmann.com 167 (Kar.) which held that there was a direct nexus between the interest received from the FDRs created by a similarly placed Assessee from the amounts borrowed by it. The High Court approved the order of the ITAT in that case which held that the entire profits of the business of the undertaking should be taken into consideration while computi…

Ntt Data Global Delivery Services Ltd., Bangalore vs. DCIT, New Delhi

The appeal of the assessee is partly allowed

ITA 5196/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

For Appellant: Shri Purushottam, AdvFor Respondent: Shri Amit Katoch, CIT DR
Section 10Section 10ASection 143

…quoted below. "9. The question as to what can constitute as profits and gains derived by a 100% EOU from the export of articles and computer software came for consideration before the Karnataka High Court in CIT v. Motorola India Electronics Pvt. Ltd. (2014) 46 Taxmann.com 167 (Kar). The said appeal before the Karnataka High Court was by the Revenue challenging an order passed by the ITAT which held that the interest payable on FDRs was part of the profits of the business of the undertaking and therefore includible in the income eligible for deduction Sections 10A and 10B of the Act. There the Assessee had earne…

Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore vs. M/S Tata Elxsi. Ltd, Bangalore

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

ITA 1517/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Dec 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raom/S.Tata Elxsi Ltd., Itpb Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant Pan:Aaact 7872 Q Vs

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 10ASection 115JSection 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Tata Elxsi Ltd., ITPB Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant PAN:AAACT 7872 Q Vs Deputy Commissioner of Income-tax, Circle 7(1)(1), Bengaluru. … Respondent AND ITA Nos.1516 & 1517/Bang/2017 (Assessment years: 2010-11 & 2011-12) (By Revenue) Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 13/11/2018 Date of pronouncement : 05/12/2018 O R D E R Per INTURI RAMA RAO, AM : ITA Nos.1516 & 1517/Ba…

Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore vs. M/S Tata Elxsi. Ltd., Bangalore

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

ITA 1516/BANG/2017[2010-11]Status: DisposedITAT Bangalore05 Dec 2018AY 2010-11

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raom/S.Tata Elxsi Ltd., Itpb Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant Pan:Aaact 7872 Q Vs

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 10ASection 115JSection 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Tata Elxsi Ltd., ITPB Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant PAN:AAACT 7872 Q Vs Deputy Commissioner of Income-tax, Circle 7(1)(1), Bengaluru. … Respondent AND ITA Nos.1516 & 1517/Bang/2017 (Assessment years: 2010-11 & 2011-12) (By Revenue) Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 13/11/2018 Date of pronouncement : 05/12/2018 O R D E R Per INTURI RAMA RAO, AM : ITA Nos.1516 & 1517/Ba…

M/S Tata Elxsi Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 1222/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Dec 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raom/S.Tata Elxsi Ltd., Itpb Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant Pan:Aaact 7872 Q Vs

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 10ASection 115JSection 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Tata Elxsi Ltd., ITPB Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant PAN:AAACT 7872 Q Vs Deputy Commissioner of Income-tax, Circle 7(1)(1), Bengaluru. … Respondent AND ITA Nos.1516 & 1517/Bang/2017 (Assessment years: 2010-11 & 2011-12) (By Revenue) Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 13/11/2018 Date of pronouncement : 05/12/2018 O R D E R Per INTURI RAMA RAO, AM : ITA Nos.1516 & 1517/Ba…

DCIT, Circle - 10(2), Kolkata vs. M/S. Yamai Fashion Pvt. Ltd., Kolkata

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

ITA 1831/KOL/2018[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

Bench: Shri S.S.Godara & Shri M. Balaganesh

Section 10Section 108Section 10BSection 10B(1)Section 143(3)Section 154Section 801BSection 80HSection 80l

…s, as such, no scope for any controversy that part of the money was earned from interest and not from export. This question came up before the Karnataka High Court and was answered in the case of CIT vs. Motorola India Electronics (P.) Ltd. reported in [2014] 46 Taxmann.com 167 (Karnataka) as follows : “In the instant case, the assessee is a 100% EOU, which has exported software and earned the income. A portion of that income is included in EEFC account. Yet another portion of the amount is invested within the country by way of fixed deposits, another portion of the amount is invested by way of loan to sister con…

DCIT, Circle - 10(2), Kolkata vs. M/S. Yamai Fashion Pvt. Ltd., Kolkata

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

ITA 1830/KOL/2018[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

Bench: Shri S.S.Godara & Shri M. Balaganesh

Section 10Section 108Section 10BSection 10B(1)Section 143(3)Section 154Section 801BSection 80HSection 80l

…s, as such, no scope for any controversy that part of the money was earned from interest and not from export. This question came up before the Karnataka High Court and was answered in the case of CIT vs. Motorola India Electronics (P.) Ltd. reported in [2014] 46 Taxmann.com 167 (Karnataka) as follows : “In the instant case, the assessee is a 100% EOU, which has exported software and earned the income. A portion of that income is included in EEFC account. Yet another portion of the amount is invested within the country by way of fixed deposits, another portion of the amount is invested by way of loan to sister con…

DCIT, Cir-10(2), Kolkata vs. M/S Yamai Fashion Pvt. Ltd., Kolkata

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

ITA 61/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-2012

Bench: Shri S.S.Godara & Shri M. Balaganesh

Section 10Section 108Section 10BSection 10B(1)Section 143(3)Section 154Section 801BSection 80HSection 80l

…s, as such, no scope for any controversy that part of the money was earned from interest and not from export. This question came up before the Karnataka High Court and was answered in the case of CIT vs. Motorola India Electronics (P.) Ltd. reported in [2014] 46 Taxmann.com 167 (Karnataka) as follows : “In the instant case, the assessee is a 100% EOU, which has exported software and earned the income. A portion of that income is included in EEFC account. Yet another portion of the amount is invested within the country by way of fixed deposits, another portion of the amount is invested by way of loan to sister con…

Pr Commissioner of Income Tax vs. M/S Rajesh Exports Ltd

ITA/484/2018HC Karnataka20 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 20TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.484 OF 2018 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX C.R.BUILDINGS QUEENS ROAD, BENGALURU. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(4), BENGALURU. ... APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND: M/S. RAJESH EXPORTS LIMITED NO.4, BATAVIA CHAMBERS, K.R.ROAD, K.P.WEST, BENGALURU – 560 001.…

Asst. C.I.T., Bangalore vs. M/S Sasken Communications Technologies Limited, Bangalore

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

ITA 627/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Nov 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoit(Tp)A 550/Bang/2016 (Assessment Year:2011-12) M/S.Sasken Technologies Ltd. 139/25, Amarjyothi Layout, Ring Road, Domlur, Bengaluru-560071. Pan:Aaecs 6424 R … Appellant Vs. Deputy Commissioner Of Income-Tax, Circle 6(1)(1), Bengaluru. … Respondent & It(Tp)A No.627/Bang/2016 (Assessment Year:2011-12) (By Revenue) ****** Assessee By : Shri Padamchand Khincha,Ca. Revenue By : Shri C.H.Sundar Rao, Cit(Dr) Date Of Hearing : 17/10/2018 Date Of Pronouncement : 16/11/2018 O R D E R Per Inturi Rama Rao, Am: These Are Cross Appeals Filed By The Assessee As Well As The Revenue Directed Against The Assessment Order Dated 29/01/2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [Hereinafter Referred To As 'The Act' For Short] For The Assessment Year 2011-12. 2. Briefly, The Facts Of The Case Are That The Assessee Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Rendering Software Development Services. Return Of Income For The Assessment Year 2011-12 Was Filed On 28/11/2011 Declaring Income Of Rs.25,33,10,603/- & This Was Revised On It(Tp)A No.550 & 627/Bang/2016 Page 2 Of 21 20/03/2013 At Total Income Of Rs.23,72,94,572/-. Against The Said Return Of Income, The Assessing Officer (Ao) Took Up The Case For Scrutiny By Issuing Notice U/S 143(2) Of The Income-Tax Act,1961 [Hereinafter Referred To As ‘The Act’] Noticing The Following International Transactions In Form 3Ced Along With Transfer Pricing Study Report:

For Appellant: Shri Padamchand Khincha,CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 10ASection 133(6)Section 143Section 143(2)Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A 550/Bang/2016 (Assessment year:2011-12) M/s.Sasken Technologies Ltd. 139/25, Amarjyothi Layout, Ring Road, Domlur, Bengaluru-560071. PAN:AAECS 6424 R … Appellant Vs. Deputy Commissioner of Income-tax, Circle 6(1)(1), Bengaluru. … Respondent AND IT(TP)A No.627/Bang/2016 (Assessment year:2011-12) (By Revenue) ****** Assessee by : Shri Padamchand Khincha,CA. Revenue by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing : 17/10/2018 Date of pronouncement : 16/11/2018 O R…

The Dy. Commr. of Income Tax, Circle-1, Jamnagar vs. M/S. Deep Recycling Ind., Jamnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 324/RJT/2015[2011-12]Status: DisposedITAT Rajkot08 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R
Section 10BSection 10B(4)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT olhe vgen] ys[kk lnL;, के सम"। सव"ी राजपाल यादव "या"यक सद"य एवं olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.367/Rjt/2013 (Assessment Year : 2010-11) Assistant Commissioner M/s. Deep Recycling बनाम/ of Income Tax, Industries, Vs. Circle – 2, Plot No.773, GIDC-P- Jamnagar. II, Dared, Jamnagar. I.T.A. No.324/Rjt/2015 (Assessment Year : 2011-12) Dy. Commissioner of M/s. Deep Recycling बनाम/ Income Ta…

The ACIT, Circle-2, Jamnagar vs. M/S. Deep Recycloing Industries, Jamnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 367/RJT/2013[2010-11]Status: DisposedITAT Rajkot08 Oct 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R
Section 10BSection 10B(4)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT olhe vgen] ys[kk lnL;, के सम"। सव"ी राजपाल यादव "या"यक सद"य एवं olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.367/Rjt/2013 (Assessment Year : 2010-11) Assistant Commissioner M/s. Deep Recycling बनाम/ of Income Tax, Industries, Vs. Circle – 2, Plot No.773, GIDC-P- Jamnagar. II, Dared, Jamnagar. I.T.A. No.324/Rjt/2015 (Assessment Year : 2011-12) Dy. Commissioner of M/s. Deep Recycling बनाम/ Income Ta…

M/S. Dhir Global Industries Pvt. Ltd., New Delhi vs. CIT(A)Xvii, New Delhi

ITA 6506/DEL/2013[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Saurabh Dev Karan Singh, AdvocateFor Respondent: Shri Amit Jain, Senior DR
Section 10B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6506/Del./2013 (ASSESSMENT YEAR : 2008-09) M/s. Dhir Global Industries Pvt. Ltd., vs. ACIT, Circle 10 (1), 14, Navjeevan Vihar, New Delhi. New Delhi – 110 017. (PAN : AAACD7431P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saurabh Dev Karan Singh, Advocate REVENUE BY : Shri Amit Jain, Senior DR Date of Hearing : 19.07.2018 Date of Order : 19.07.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, M/s. Dhir Global Industries Pvt. Limite…

Sanghavi Jewel P.Ltd, Mumbai vs. DCIT Cir 5(3)(1), Mumbai

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

ITA 5672/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Jul 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Vidhyadhar
Section 10ASection 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5672/Mum./2016 (Assessment Year : 2011–12) Sanghi Jewel Pvt. Ltd. GJ–01, Seepz++ ……………. Appellant Andheri (E), Mumbai 400 096 PAN – AAICS7624R v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–5(3)(1), Mumbai ITA no.5673/Mum./2016 (Assessment Year : 2012–13) Sanghi Jewel Pvt. Ltd. GJ–01, Seepz++ ……………. Appellant Andheri (E), Mumbai 400 096 PAN – AAICS7624R v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–5(3)(1), Mumbai Assessee by : Ms. Aarti V…

Dishman Pharmaceuticals & Chemicals Limited, Ahmedabad vs. The ACIT, (OSD), Range-1, Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 3086/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

The ACIT, (OSD)Range-1, Ahmedabad vs. M/S. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 2957/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

The DCIT(OSD)Range-1, Ahmedabad vs. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 817/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad vs. The ACIT., (OSD)Range-1, Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 773/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

The DCIT(OSD)Range-1, Ahmedabad vs. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 692/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad23 May 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 10Section 133(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1208/Bang/2014 Assessment year : 2005-06 M/s. JDA Software Private Vs. Additional Commissioner of Limited Income Tax, (‘Erstwhile i2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. PAN : AAACI7334Q APPELLANT RESPONDENT Assessee by : Shri. Arvind V. Sonde, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT-DR-I Date of hearing : 22.02.2018 Date of Pronounc…