How many judgments cite CIT v. Mphasis Ltd.?

10 judgments on BharatTax cite CIT v. Mphasis Ltd. (74 Taxmann.com 274), spanning 2020 to 2024.

Which sections of the Income Tax Act does CIT v. Mphasis Ltd. come up under?

It is most often cited in judgments turning on Section 10A, Section 234D.

CIT v. Mphasis Ltd.

74 Taxmann.com 274High Court2016#10737 most cited

What is CIT v. Mphasis Ltd. authority for?

Expenditure incurred in foreign currency outside India is includible in 'export turnover' for computing deduction under Section 10A and 10B. This expenditure is also considered contributable to the delivery of computer software outside India.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2024.

Also referred to as

CIT v. Mphasis Ltd · section 10A · section 10B · export turnover · foreign currency expenditure · computer software · eligible business · gross total income · double taxation · Karnataka High Court

Sections most often in play

Section 10A Section 234D

Issues it is cited on

section 80h section 10b section 80hh section 234d section 80hhc computer software section 10a eligible business gross total income double taxation section 234 section 10

Judgments citing CIT v. Mphasis Ltd.

M/S. Birlasoft Limited (Formerly Known As Kpit Cummins Infosystems Ltd., Pune vs. Assistant Commissioner of Income Tax, Circle-11(5), Bangalore

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 739/BANG/2010[2005-06]Status: DisposedITAT Bangalore14 May 2024AY 2005-06

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06 M/S. Birlasoft Ltd. (Formerly Known As Kpit Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, Of Income Tax, Phase – 1, Midc Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. Pan: Aaack7308N Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT –DR

Section 10ASection 10BSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 M/s. Birlasoft Ltd. (formerly known as KPIT Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, of Income Tax, Phase – 1, MIDC Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. PAN: AAACK7308N APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri D.K. Mishra, CIT –DR Date of Hearing : 02-04-2024 Date of Pronouncement : 14-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Prese…

Harman Connected Services Corporation India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result, the appeal filed by the assessee stands partly allowed

ITA 2824/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Jun 2023AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2824/Bang/2017 Assessment Year : 2013-14 M/s. Harman Connected Services Corporation India Pvt. Ltd., The Assistant No. 3 & 3A, EOIZ Industrial Commissioner of Area, Income Tax, Survey No. 85 & 86, Vs. Circle – 3(1)(2), Sadarmangala Village, Bengaluru. Krishnarajapuram Hobli, Bangalore – 560 066. PAN: AABCG5658E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 21-06-2023 Date of Pro…

ACIT.Commissioner of Income Tax, Range 10(1), Mumbai vs. M/S Tata Consultancy Services Ltd (Successor Company to M/S Cmc Limited), Mumbai

Accordingly the same is dismissed

ITA 6824/MUM/2011[2007-08]Status: DisposedITAT Mumbai03 May 2023AY 2007-08

Bench: Shri Aby T.Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/I.T.A.No.6824/Mum/2011 (निर्धारणवर्ा/Assessment Year:2007-08) Assistant Commissioner Of बिधम M/S Tata Consultancy Income Tax-10 (1) Services Ltd (Successor Vs. 455, Aayakar Bhavan, 4Th Company To M/S Cmc Floor, M.K. Marg, Ltd.) Mumbai-400 020 9Th Floor, Nirmal Building Nariman Point, Mumbai-400 021 स्थधयीलेखधसं/.जी. आइ. आर. सं/.Pan/Gir No: .Aaacc2030K .. अपीलार्थी प्रत्यर्थी / Appellant / Respondent

For Respondent: Shri Harsh Kothari

Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”BENCH, MUMBAI BEFORE SHRI ABY T.VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/I.T.A.No.6824/Mum/2011 (निर्धारणवर्ा/Assessment Year:2007-08) Assistant Commissioner of बिधम M/s Tata Consultancy Income Tax-10 (1) Services Ltd (successor Vs. 455, Aayakar Bhavan, 4th company to M/s CMC Floor, M.K. Marg, Ltd.) Mumbai-400 020 9th Floor, Nirmal Building Nariman Point, Mumbai-400 021 स्थधयीलेखधसं/.जी. आइ. आर. सं/.PAN/GIR No: .AAACC2030K .. अपीलार्थी प्रत्यर्थी / Appellant / Respondent आयकर अपील सं/I.T.A.No.5903/Mum/2012 (निर्धारणवर्ा/Assessment Year:2008-09) आयकर अपील सं/I.…

Hewlett-Packard Globalsoft Private Limtied, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 835/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 810/Bang/2016 Assessment Year : 2011-12 M/s. EIT Services India Pvt. Ltd., The Assistant Formerly known as Commissioner of Hewlett Packard Global Income Tax, Soft Pvt. Ltd., Circle 3 (1)(2), No. 39, 40, Bangalore. Vs. Electronic City, Phase – I, Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT & IT(TP)A No. 835/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Shri Padam Chand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR D…

DCIT, Bangalore vs. M/S Hewlett Packard Globalsoft Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 810/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

M/S Infosys Bpm Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

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

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R

Section 10ASection 115JSection 143(3)Section 14ASection 40

…ITA No.2884/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2009-10 M/s. Infosys BPM Limited JCIT Electronic City Special Range-3 Hosur Road Bengaluru Vs. Bengaluru 560 100 PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh, D.R. Date of Hearing : 11.11.2021 Date of Pronouncement : 22.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed his appeal challen…

Eit Services India Private Limited (Formerly Known As Hewlett Packard Global Soft Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 1455/BANG/2010[2006-07]Status: PendingITAT Bangalore08 Nov 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri A. Sreenivasa Rao, CIT (DR)

Section 10ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 1455/Bang/2010 Assessment Year: 2006-07 M/s. EIT Services India Pvt. Ltd., (formerly known as Hewlett- The Deputy Packard Globalsoft Pvt. Ltd.), Commissioner of Plot No. 39/40, Income Tax, Electronic City, Circle 2 (1)(1), vs. Phase II, Hosur Road, Bangalore. Bangalore – 560 100. PAN: AAACD4078L (Appellant) (Respondent) Assessee by : Shri Padamchand Khincha, CA Revenue by : Shri A. Sreenivasa Rao, CIT (DR) Date of Hearing : 04.10.2021 Da…

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

In the result, the appeal of the assessee is partly allowed

ITA 2600/BANG/2018[2008-09]Status: DisposedITAT Bangalore25 Oct 2021AY 2008-09

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2008-09

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10ASection 115JSection 143(3)Section 14A

…ITA No.2600/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Infosys BPM Limited Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru 560 100 Circle-3(1)(1) Bengaluru PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri P.C. Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 11.10.2021 Date of Pronouncement : 25.10.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The appeal fi…

The Pr Commissioner of Income Tax vs. M/S Mphasis Ltd

The appeal is dismissed accordingly

ITA/62/2018HC Karnataka24 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 10BSection 143(3)Section 144Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA I.T.A. NO.62/2018 BETWEEN: 1. THE PR.COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BANGALORE. …APPELLANTS (BY SRI.E.I.SANMATHI, ADV.,) AND: M/S. MPHASIS LTD., BAGMANE WORLD TECHNOLOGY CENTRE, 1ST FLOOR, WING-A, WTC-3, K.R.PURAM, MARATHHALLI, OUTER RING ROAD, MAHADEVAPURA, BENG…

Smt. Puneetha @ Puneetha B. A vs. Sri. D. Ravi

The appeal is dismissed accordingly

RPFC/62/2018HC Karnataka28 Feb 2020

Bench: R DEVDAS

Section 10BSection 143(3)Section 144Section 260