CIT v. Oracle Software India Lid

293 ITR 353High Court2007#6974 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2023.

Judgments citing CIT v. Oracle Software India Lid

GINNI GOLD PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-28, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 564/DEL/2022[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Anup Mehta
Section 143(3)Section 271(1)(c)Section 40

…er the Tribunal examined the provisions of Section 40(a)(i) and referred to the decision relied upon by the respondent-assessee in CIT Vs. Nestle India Ltd. [2005] 275 ITR 1/ 145 Taxman 235 (Delhi) and CIT Vs. Oracle Software India Ltd. [2007] 164 Taxman 478/ 293 ITR 353 (Delhi). However it was held that the tax had been deposited only in November 2001, and therefore, in view of Section 40(a)(i), the deduction as an expense would be available in the next assessment year and not in the assessment year in question. Accordingly, the addition made by the Assessing Officer was upheld. 9. After referring to the factual…

JOINT COMMSSIONER OF INCOME TAX,LTU, BANGALORE vs. HEWLETT PACKARD INDIA SALES PVT LTD, BANGALORE

ITA 1137/BANG/2014[2003-04]Status: DisposedITAT Bangalore15 Feb 2019AY 2003-04

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadalem/S. H.P. India Sales Pvt. Ltd. (Formerly Known As Hewelett-Packard India Sales Pvt. Ltd.), 24, Salarpuria Arenam Hosur Main Road, Bengaluru-560 030. … Appellant Pan:Aaacc9862F Vs. Joint Commissioner Of Income-Tax, Ltu, Bengaluru. … Respondent & (By Revenue) Assessee By : Shri Sharath Rao, Ca. Revenue By : Shri C.H.Sundar Rao, Cit(Dr) Date Of Hearing : 07/02/2019 Date Of Pronouncement: 15/02/2019 O R D E R Per Bench : These Are Cross Appeals Filed By The Revenue & The Assessee Against The Order Of The Cit(A), Ltu, Bengaluru, Dated 30/06/2014 For The Assessment Years 2002-03 & 2003-04. Since The Issues Are Common In Both The Appeals, They Were Heard Together & Disposed Of By This Common Order.

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 200(1)Section 394Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. H.P. India Sales Pvt. Ltd. (Formerly known as Hewelett-Packard India Sales Pvt. Ltd.), 24, Salarpuria Arenam Hosur Main road, Bengaluru-560 030. … Appellant PAN:AAACC9862F Vs. Joint Commissioner of Income-tax, LTU, Bengaluru. … Respondent AND (by Revenue) Assessee by : Shri Sharath Rao, CA. Revenue by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing : 07/02/2019 Date of pronouncement: 15/02/2019 O R D E R Per BENCH : These are cross appeals filed by the revenue an…

HEWLETT PACKARD INDIA SALES PVT LTD,BANGALORE vs. JOINT COMMSSIONER OF INCOME TAX,LTU, BANGALORE

ITA 1135/BANG/2014[2003-04]Status: DisposedITAT Bangalore15 Feb 2019AY 2003-04

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadalem/S. H.P. India Sales Pvt. Ltd. (Formerly Known As Hewelett-Packard India Sales Pvt. Ltd.), 24, Salarpuria Arenam Hosur Main Road, Bengaluru-560 030. … Appellant Pan:Aaacc9862F Vs. Joint Commissioner Of Income-Tax, Ltu, Bengaluru. … Respondent & (By Revenue) Assessee By : Shri Sharath Rao, Ca. Revenue By : Shri C.H.Sundar Rao, Cit(Dr) Date Of Hearing : 07/02/2019 Date Of Pronouncement: 15/02/2019 O R D E R Per Bench : These Are Cross Appeals Filed By The Revenue & The Assessee Against The Order Of The Cit(A), Ltu, Bengaluru, Dated 30/06/2014 For The Assessment Years 2002-03 & 2003-04. Since The Issues Are Common In Both The Appeals, They Were Heard Together & Disposed Of By This Common Order.

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 200(1)Section 394Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. H.P. India Sales Pvt. Ltd. (Formerly known as Hewelett-Packard India Sales Pvt. Ltd.), 24, Salarpuria Arenam Hosur Main road, Bengaluru-560 030. … Appellant PAN:AAACC9862F Vs. Joint Commissioner of Income-tax, LTU, Bengaluru. … Respondent AND (by Revenue) Assessee by : Shri Sharath Rao, CA. Revenue by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing : 07/02/2019 Date of pronouncement: 15/02/2019 O R D E R Per BENCH : These are cross appeals filed by the revenue an…

JOINT COMMSSIONER OF INCOME TAX,LTU,BANGALORE vs. HEWLETT PACKARD INDIA SALES PVT LTD, BANGALORE

Appeal of the Assessee is dismissed

ITA 1136/BANG/2014[2002-03]Status: DisposedITAT Bangalore30 Oct 2015AY 2002-03

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. George

For Appellant: Shri. K. P. Kumar, Sr. CounselFor Respondent: Shri. I. P. S. Bindra, CIT-DR-I
Section 143(3)

…re. According to the assessee, prior to 01.04.2004 it was sufficient if the deduction was effected before the due date. CIT (A) appreciated these contentions. Relying on the judgment of Hon’ble Delhi High Court in the case of CIT v. Oracle Software India Ltd [293 ITR 353], he held that assessee having deducted the tax though it had not remitted it before the date of the audit could not be subjected to the rigors of Section 40(a)(i) of the Act. 26. Now before us, Ld. DR strongly assailing the order of CIT (A) submitted that unless the deducted tax as remitted prior to the time prescribed in sub-section (1) of Sec…

ORACLE SOFTWARE INDIA LTD vs. COMMISSIONER OF INCOME TAX DEL

ITA/797/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE INDIA PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

ITA/417/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE SOFTWARE INDIA LTD. vs. COMMISSIONER OF INCOME TAX DEL

ITA/951/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE INDIA P.LTD. vs. COMMISSIONER OF INCOME TAX DELHI

ITA/683/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE INDIA P.LTD. vs. COMMISSIONER OF INCOME TAX

ITA/287/2008HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE SOFTWARE INDIA LTD. vs. COMMISSIONER OF INCOME TAX

ITA/390/2007HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE INDIA PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

ITA/461/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE SOFTWARE INDIA LTD. vs. COMMISSIONER OF INCOME TAX DEL

ITA/961/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE INDIA PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

ITA/447/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

ORACLE INDIA PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

ITA/25/2012HC Delhi25 Nov 2013

…ITA No. 25/2012- connected appeals Page 1 of 32 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 25/2012, 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2nd September, 2013 Date of decision: 25th November, 2013 ORACLE INDIA PRIVATE LIMITED ..... Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayank Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INC…

COMMISSIONER OF INCOME TAX DELHI VI vs. WHIRPHOOL OF INDIA LTD.

Appeal is disposed of in the aforesaid terms

ITA/1154/2008HC Delhi24 Jan 2011

Bench: Pointing Out The Questions Of Law Which Were Framed While Admitting This Appeal & To Answer Those Questions, We Deem It Appropriate To Take Note Of The Facts Under Which These Questions Have Arisen For Consideration. 2. In The Assessment Year 1996-97 Relevant To Financial Year 1995-96, The Respondent/Assessee Had Filed Its Return Of Income On 30Th November, 1996 Declaring A Loss Of ` 48.71 Crores. This Income Was Assessed Under Section 143 (3) Of The Income-Tax Act (Hereinafter Referred To As The „Act‟) Making Various Additions. The Assessing Officer Assessed The Loss At ` 45.25 Crores Instead Of `

Section 143Section 40

…We have already noticed that the authorities had found it as a matter of fact that the payments of the tax deducted at source were made within the prescribed time”. 26. Same approach was adopted by this Court in CIT Vs. Oracle Software India P. Ltd., 293 ITR 353. That was also a case where the assessee paid royalty in the assessment year 1994-95 and tax ITA No.1154/2009 Page 22 of 22 deducted thereof was deposited in the year 1995-96 i.e. within the time provided by the statute. The Court held that the assessee would be entitled to claim deduction in the assessment…

COMMISSIONER OF INCOME TAX DELHI VI vs. WHIRPHOOL OF INDIA LTD.

Appeal is disposed of in the aforesaid terms

ITA - 1154 / 2008HC Delhi24 Jan 2011

Bench: Pointing Out The Questions Of Law Which Were Framed While Admitting This Appeal & To Answer Those Questions, We Deem It Appropriate To Take Note Of The Facts Under Which These Questions Have Arisen For Consideration. 2. In The Assessment Year 1996-97 Relevant To Financial Year 1995-96, The Respondent/Assessee Had Filed Its Return Of Income On 30Th November, 1996 Declaring A Loss Of ` 48.71 Crores. This Income Was Assessed Under Section 143 (3) Of The Income-Tax Act (Hereinafter Referred To As The „Act‟) Making Various Additions. The 2011:Dhc:428-Db

Section 143Section 40

…We have already noticed that the authorities had found it as a matter of fact that the payments of the tax deducted at source were made within the prescribed time”. 26. Same approach was adopted by this Court in CIT Vs. Oracle Software India P. Ltd., 293 ITR 353. That was also a case where 2011:DHC:428-DB deducted thereof was deposited in the year 1995-96 i.e. within the time provided by the statute. The Court held that the assessee would be entitled to claim deduction in the assessment year 1994-95. 27. Following these judgments, we are of the view that the assessee should have claimed the d…

CIT v. Oracle Software India Lid (293 ITR 353) — Cited in 16 Judgments | BharatTax