How many judgments cite CIT v. Sonata Software Ltd.?

54 judgments on BharatTax cite CIT v. Sonata Software Ltd. (21 Taxmann.com 23), spanning 2015 to 2025.

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

It is most often cited in judgments turning on Section 10A, Section 14A, Section 41(1), Section 10A(2), Section 10A(2)(iii), Section 10B.

CIT v. Sonata Software Ltd.

21 Taxmann.com 23High Court2012#2153 most cited

What is CIT v. Sonata Software Ltd. authority for?

The case clarifies the negative conditions for Section 10A exemption, requiring an industrial undertaking not be formed by splitting up an existing business or using previously used machinery. It also establishes that tax benefits under provisions like Section 80J and 80IA attach to the undertaking itself, allowing successor entities to claim the unexpired benefit period.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Sonata Software Ltd. · Section 10A conditions · industrial undertaking exemption · splitting up business · reconstruction · used machinery transfer · Section 80J deduction · Section 80IA benefit · deduction attaches to undertaking · successor entity · demerger tax benefit · amalgamation tax benefit

Also reported as

343 ITR 397

Sections most often in play

Section 10A Section 14A Section 41(1)Section 10A(2)Section 10A(2)(iii)Section 10B Section 10B(2)Section 10B(2)(iii)

Read the full judgment

Issues it is cited on

section 80j section 80ia(4)going concern slump sale transferor company demerger tax benefit deduction under section 80ia section 10b section 80ic eligible business section 10a

Judgments citing CIT v. Sonata Software Ltd.

DCIT vs. M/S Sap Labs India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee as well as the revenue is partly allowed

ITA 1070/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: S/ShriKanchun Kaushal &For Respondent: Shri Ch.Sundar Rao, CIT(DR)

Section 10ASection 143(3)Section 80JSection 92C

…the order of the AO whereas the learned counsel for assessee placed reliance on the decision of the Tribunal for assessment year 2007-08 wherein this Tribunal, following the decision of the Hon’ble Bombay High Court in the case of CIT vs. Sonana Software Ltd.(343 ITR 397). 18. We heard rival submissions and perused material on record. This issue is covered in favour of the assessee by the decision of this Tribunal for the assessment year 2007-08 cited supra wherein it has been held as follows: “42. We have perused the orders and heard the rival contentions. It is not disputed that the Chandigarh unit came to th…

DCIT 2(2), Mumbai vs. Jsk Industries P.Ltd, Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 2639/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Feb 2018AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singhdcit-2(2), M/S Jsk Industries Pvt. Ltd. Room No. 545, Aayakar 9, A.K. Naik Marg, Near New Bhavan, M.K. Road, Empire Cinema, Cst (V.T.), Vs. Mumbai-400020. Mumbai-400001. Pan: Aabcj5937F

For Appellant: Shri Dharmesh Shah (AR)For Respondent: Shri Aarju Garodia (DR)

Section 143(3)Section 253Section 254(1)Section 8Section 80I

…on 80IA empresses only in case of amalgamation or demerger of an Indian company and therefore, such benefit would not be available in case of change from proprietorship to partnership. 11. The Hon’ble Bombay High Court in case of CIT vs. Sonata Software Ltd. [343 ITR 397] while discussing the condition precedent for exemption under section 10A held that there are two condition cast in negative term; (i) Industrial undertaking is not firmed by splitting up reconstruction of business already in existence (ii) Industrial undertaking is not firmed by transfer to a new business machinery or plant previously used for a…

Asst.C.I.T., Bellary vs. M/S Hothur Traders 100% Eou, Bellary

In the result, Revenue’s appeals for asst

ITA 32/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazita No.32/Bang/2016 (Asst. Years 2010-11 & 2011-12) The Asst. Commissioner Of Income-Tax, Circle-1, Bellary. . Appellant Vs. M/S Hothur Traders 100% Eou, No.85,6,7&8, Infantry Road, Cantonment, Bellary. . Respondent Pan –Aaefh7705H. Co No.55/Bang/2016 (By Assessee) Appellant By : Shri Nagendra Prasad, Cit Respondent By : Shri B.S Balachandran, Advocate Date Of Hearing : 22-11-2017 Date Of Pronouncement : 19-01-2018

For Appellant: Shri Nagendra Prasad, CITFor Respondent: Shri B.S Balachandran, Advocate

Section 10ASection 10BSection 143(3)Section 40

…s to be allowed to the transferee for the remaining tax holiday period. The AO should however ensure that by reason of the slump sale there is no splitting or reconstruction of business. The Hon'ble Bombay High Court in the case of CIT v. Sonata Software Ltd. 343 ITR 397 (Born) had an occasion to consider a case identical to the present case before the Tribunal. The facts of the case were that Indian Organic Chemicals Ltd. set up a Software Division in the 1980s. This software division was transferred as a going concern on a slump sale basis under an agreement dated 19 October 1994 to Sonata Software Ltd., for a…

M/S Thomson Reuters India Services Private Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, the assessee’s appeal is allowed/ treated as allowed

ITA 1206/BANG/2011[2007-08]Status: DisposedITAT Bangalore06 Apr 2017AY 2007-08

Bench: Smt. Asha Vijayaraghavan & Shri. S. Jayaraman

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT - DR

Section 10ASection 143(3)Section 234B

…IT(TP)A.1206/Bang/2011 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T (TP).A No.1206/Bang/2011 (Assessment Year : 2007-08) M/s. Thomson Reuters India Services P. Ltd, (Formerly known as Thomson Corporation (International) P. Ltd,) Divyashree Technonopolis, 36/2 & 124, Yamalur Village, Varthur Hobli, Off HAL Airport Road, Bengaluru 560 047 .. Appellant PAN : AAACW1663L v. Additional Commissioner of Income-Tax, Range -12, Bengaluru .. Respondent Assessee by : Shri. T. Suryanarayana, A…

Worldwide Software (Exports), Mumbai vs. ITO 18(2)(3), Mumbai

ITA 1938/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 10BSection 10B(7)Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 92ASection 92E

…ustrial unit would not lose its separate and 12 I.T.A. Nos.1933 to 1938/Mum/2016 independent identity even though it has been set up by a company which is already running an industrial unit before the setting up of the new unit. • CIT v. Sonata Software Ltd. (343 ITR 397) (Born HC) The High Court held as regards the splitting up of a business, the relevant test is whether an undertaking is formed by splitting up of a business already in existence. Unless the formation of the undertaking takes place by the splitting up of a business already in existence, the negative prohibition would not be attracted. In the Sona…

Worldwide Software (Exports), Mumbai vs. ITO 18(2)(3), Mumbai

ITA 1933/MUM/2016[2004-05]Status: DisposedITAT Mumbai30 Nov 2016AY 2004-05

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 10BSection 10B(7)Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 92ASection 92E

ACIT, Gurgaon vs. M/S. Honda Motorcycles & Scooter India Pvt. Ltd., Gurgaon

In the result, the appeal stands allowed

ITA 3460/DEL/2013[2007-08]Status: DisposedITAT Delhi31 Aug 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER, AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No. 3073/Del /2011 Assessment Year: 2003-04 ITA No. 3074/Del /2011 Assessment Year: 2004-05 ITA No. 3075/Del /2011 Assessment Year: 2005-06 Honda Motorcycle & Scooter India [P] Ltd Vs. The Addl. CIT Plot No. 1, Sector 3 Gurgaon Range IMT, Manesar, Gurgaon PAN : AAACH 7467 D ITA Nos. 3237/Del /2011 Assessment Year: 2003-04 ITA Nos. 3460/Del /2013 Assessment Year: 2007-08 The Addl. CIT Vs. Honda Motorcycle & Scooter India [P] Ltd Gurgaon Range Plot…

ACIT, Gurgaon vs. M/S Honda Motorcycle and Scooter India Pvt. Ltd., Gurgaon

In the result, the appeal stands allowed

ITA 3237/DEL/2011[2003-04]Status: DisposedITAT Delhi31 Aug 2016AY 2003-04

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

Honda Motorcycle & Scooters India Pvt. Ltd., Gurgaon vs. Addl. CIT, Gurgaon

In the result, the appeal stands allowed

ITA 3074/DEL/2011[2004-05]Status: DisposedITAT Delhi31 Aug 2016AY 2004-05

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

Honda Motorcycle & Scooters India Pvt. Ltd., Gurgaon vs. Addl. CIT, Gurgaon

In the result, the appeal stands allowed

ITA 3073/DEL/2011[2003-04]Status: DisposedITAT Delhi31 Aug 2016AY 2003-04

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

Atos India P. Ltd, Mumbai vs. DCIT RG 8(1), Mumbai

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

ITA 1467/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Jun 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2009-10 Atos India Pvt. Ltd., Dcit 8(1) Godrej & Boyce Complex, Aayakar Bhavan, बनाम/ Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli(W) Mumbai Mumbai-400079 (Assessee) (Revenue) P.A. No.Aaaco2461J "नधा"रती क" ओर से / Assessee By Shri Kanchan Kaushal Shri Dhanesh Bafna Shri Ali Asgar Rampurwala (Ar) Shri N.K. Chand (Dr) राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / 05/04/2016 Date Of Hearing : 30/06/2016 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R Per Ashwani Taneja (): This Appeal Has Been Filed By The Assessee Against The Final Assessment Order Dated 16.01.2014 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 Passed In Pursuance To The Directions Given By The Dispute Resolution Panel (In Short

Section 10A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,K,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Saktijit Dey, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2009-10 Atos India Pvt. Ltd., DCIT 8(1) Godrej & Boyce Complex, Aayakar Bhavan, बनाम/ Plant 5, Pirojshanagar, Vs. LBS Marg, Vikhroli(W) Mumbai Mumbai-400079 (Assessee) (Revenue) P.A. No.AAACO2461J "नधा"रती क" ओर से / Assessee by Shri Kanchan Kaushal Shri Dhanesh Bafna Shri Ali Asgar Rampurwala (AR) Shri N.K. Chand (DR) राज"व क" ओर से / Revenue by सुनवाई क" तार"ख / 05/04/2016 Date of Hearing : 30/06/2016 आ…

M/S Sap Labs India Private Limited, Bangalore vs. Addl.CIT, Bangalore

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

ITA 1006/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Jun 2016AY 2007-08

Bench: Shri. Sunil Kumar Yadav & Shri. Abraham P. Georgei.T(Tp).A No.1006/Bang/2011 (Assessment Year : 2007-08) M/S. Sap Labs India P. Ltd, No.138, Export Promotion Industrial Park, Whitefield, Bengaluru 560 066 .. Appellant Pan : Aafcs3649P

For Appellant: Shri. KanchanKoushal, CAFor Respondent: Shri. Rajesh K. R. Jha, CIT -DR

Section 234BSection 92C

…d not be considered as a reconstruction of business, where there was transfer of plant and machinery. In this regard reliance was placed on the judgment of Hon’ble Bombay High Court in the IT(TP)A.1006/Bang/2011 Page - 54 case of CIT v. Sonata Software Ltd, [343 ITR 397]. Per contra Ld. DR supported the orders of the authorities below. 42. We have perused the orders and heard the rival contentions. It is not disputed that the Chandigarh unit came to the assessee through a slump sale. M/s. Virsa had given this undertaking to the assessee as a going concern. That such transaction was a slump sale has not been dis…

ITO 20(1)(2), Mumbai vs. Cream Jewellery, Mumbai

In the result, appeal of the revenue stands dismissed

ITA 1585/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Nov 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Jason P. Boazassessment Year 2009-10 Income Tax Officer-20(1)(2), M/S Cream Jewellery, Room No.606, 6Th Floor, 404, Block-I, Seepz, बनाम/ Piramal Chambers, Andheri East, Vs. Lalbaug, Parel, Mumbai-400096 Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aahps2361R

Section 1Section 10ASection 10A(2)(iii)Section 143(3)

…ical issue for A.Y. 2008-09 an elaborate discussion along with CBDT Circular has been made by the Tribunal. It is also noted that the issue under hand is also covered by the decision from Hon’ble jurisdictional High Court in CIT vs Sonata Software Ltd. (2012) 343 ITR 397 and also Hon’ble Madras High Court in CIT vs Heart Land KG Information Ltd. (2013) 359 ITR 1, therefore, we find no infirmity in the conclusion drawn by the ld. Commissioner of Income Tax (Appeals). The order of the ld. First Appellate Authority is affirmed. Finally, the appeal of the Revenue is dismissed. 8 M/s Cream Jewellery This Order was p…

ACIT 20(1), Mumbai vs. Cream Jewellery, Mumbai

In the result, appeal of the revenue stands dismissed

ITA 833/MUM/2012[2008-09]Status: DisposedITAT Mumbai15 Oct 2015AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Amit Shukla

For Respondent: Shri Deepak Tralshwala

Section 10ASection 10A(2)(iii)Section 143(3)

…ant is therefore allowed”. 5. Before us, the Ld. Counsel submitted that, this view/proposition now stands covered in favour of the assessee by the decision of the Hon’ble jurisdictional High Court in the case of CIT vs Sonata Software Ltd, reported in [2012] 343 ITR 397 and Madras High Court in the case of CIT vs Heartland KG Information Ltd, reported in [2013] 359 ITR 1. 6. On the other hand, Ld. DR strongly relied upon the order of the AO. 5 Cream Jewellery ITA 833/M/2012 7. After considering the relevant finding given in the impugned orders and also the decisions relied upon by the Ld. Counsel, we find that…