What is CIT v. Tata Communications Internet Services Ltd. authority for?

Eligibility for deduction under section 10AA is determined at the time of business formation and cannot be re-evaluated for every subsequent year the deduction is claimed.

Which sections of the Income Tax Act does CIT v. Tata Communications Internet Services Ltd. come up under?

It is most often cited in judgments turning on Section 10AA, Section 801A(10).

CIT v. Tata Communications Internet Services Ltd. (251 CTR 290)

Q: How many judgments cite CIT v. Tata Communications Internet Services Ltd.?

41 judgments on BharatTax cite CIT v. Tata Communications Internet Services Ltd. (251 CTR 290), spanning 2016 to 2025.

ORIENT INTERNATIONAL,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

In the result, the Revenue appeals is dismissed

ITA 1802/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Aug 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

Section 10A

…t years inasmuch as restraint of section 10AA cannot be considered for every year of claim of deduction, but can be considered only in the year of formation of the business. Refer Commissioner of Income-tax v. Tata Communications Internet Services Ltd. [2012] 251 CTR 290 (Delhi)” 7. Ld. Counsel for the assessee also argued on the line of the discussion made above. 8. On the other hand, the Ld. CIT(A) has given his finding on the basis of various statements recorded by the AO, in fact, M/s Orient International, the Director /partners of M/s Orient International are also Directors/partners of M/s Orient Agencies wh…

ORIENT INTERNATIONAL,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

In the result, the Revenue appeals is dismissed

ITA 1372/DEL/2020[2015-16]Status: DisposedITAT Delhi25 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

Section 10A

…t years inasmuch as restraint of section 10AA cannot be considered for every year of claim of deduction, but can be considered only in the year of formation of the business. Refer Commissioner of Income-tax v. Tata Communications Internet Services Ltd. [2012] 251 CTR 290 (Delhi)” 7. Ld. Counsel for the assessee also argued on the line of the discussion made above. 8. On the other hand, the Ld. CIT(A) has given his finding on the basis of various statements recorded by the AO, in fact, M/s Orient International, the Director /partners of M/s Orient International are also Directors/partners of M/s Orient Agencies wh…

ORIENT INTERNATIONAL,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

In the result, the Revenue appeals is dismissed

ITA 1371/DEL/2020[2013-14]Status: DisposedITAT Delhi25 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

Section 10A

…t years inasmuch as restraint of section 10AA cannot be considered for every year of claim of deduction, but can be considered only in the year of formation of the business. Refer Commissioner of Income-tax v. Tata Communications Internet Services Ltd. [2012] 251 CTR 290 (Delhi)” 7. Ld. Counsel for the assessee also argued on the line of the discussion made above. 8. On the other hand, the Ld. CIT(A) has given his finding on the basis of various statements recorded by the AO, in fact, M/s Orient International, the Director /partners of M/s Orient International are also Directors/partners of M/s Orient Agencies wh…

M/S. ORIENT INTERNATIONAL,NOIDA vs. ACIT, NEW DELHI

In the result, the Revenue appeals is dismissed

ITA 5719/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Aug 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

Section 10A

…t years inasmuch as restraint of section 10AA cannot be considered for every year of claim of deduction, but can be considered only in the year of formation of the business. Refer Commissioner of Income-tax v. Tata Communications Internet Services Ltd. [2012] 251 CTR 290 (Delhi)” 7. Ld. Counsel for the assessee also argued on the line of the discussion made above. 8. On the other hand, the Ld. CIT(A) has given his finding on the basis of various statements recorded by the AO, in fact, M/s Orient International, the Director /partners of M/s Orient International are also Directors/partners of M/s Orient Agencies wh…

ACIT, NEW DELHI vs. M/S. ORIENT INTERNATIONAL, DELHI

In the result, the Revenue appeals is dismissed

ITA 5715/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Aug 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

Section 10A

…t years inasmuch as restraint of section 10AA cannot be considered for every year of claim of deduction, but can be considered only in the year of formation of the business. Refer Commissioner of Income-tax v. Tata Communications Internet Services Ltd. [2012] 251 CTR 290 (Delhi)” 7. Ld. Counsel for the assessee also argued on the line of the discussion made above. 8. On the other hand, the Ld. CIT(A) has given his finding on the basis of various statements recorded by the AO, in fact, M/s Orient International, the Director /partners of M/s Orient International are also Directors/partners of M/s Orient Agencies wh…

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…lity of SWMS has since been verified in Initial Year of claim i.e. AY 2013-14 and hence reverification of same in subsequent years without any change in the material facts is not permissible. [Refer: CIT -vs.- Tata Communications Internet Services Ltd. (2012) 251 CTR 290 (Del. – HC) [SLP dismissed by the Supreme Court in CIT –vs.- Tata Communications Ltd. 104 Shree Cement Limited vs. ACIT (SLP (C) No. 34804/2012 dated 02-09- 2021]; PCIT –vs.- M/s BT Global Communication India Pvt. Ltd. (2024) 466 ITR 714 (Del.)] (iv) Eligibility as well as quantification of deduction u/s 80IA on SWMS has been examined by diff…

LANCO SOLAR (GUJARAT) PRIVATE LIMITED ,HYDERABAD vs. ITO., WARD-16(1), HYDERABAD

In the result, appeals filed by the assessee are allowed

ITA 906/HYD/2024[2018-19]Status: DisposedITAT Hyderabad27 Nov 2024AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita Nos. 905 & 906/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) Lanco Solar (Gujarat) Vs. Income Tax Officer Private Limited, Hyderabad Ward 16(1) Pan:Aabcl1095J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rakesh Joshi, Ca राज" व "ारा/Revenue By:: Shri Gudimella V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 27/11/2024 आदेश/Order

For Appellant: Shri Rakesh Joshi, CAFor Respondent: : Shri Gudimella V P Pavan

Section 80I

…he decision of the Hon'ble Madras High Court in the case of CIT vs. Heartland KV Information Ltd, reported in 359 ITR 1 (Mad.) as well as the judgment of the Hon'ble Delhi High Court in the case of CIT vs. Tata Communications Internet Services Ltd reported in 251 CTR 290 (Del.) and submitted that the Hon'ble Delhi High Court has considered an identical issue of 80IA and held that a mere change of ownership/ pattern of shareholding does not make any difference for the benefit u/s 80IA of the Act available to the undertaking because the undertaking continue to carry on business without any re-construction of busine…

LANCO SOLAR (GUJARAT) PRIVATE LIMITED ,HYDERABAD vs. ITO., WARD-16(1), HYDERABAD

In the result, appeals filed by the assessee are allowed

ITA 905/HYD/2024[2017-18]Status: DisposedITAT Hyderabad27 Nov 2024AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita Nos. 905 & 906/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) Lanco Solar (Gujarat) Vs. Income Tax Officer Private Limited, Hyderabad Ward 16(1) Pan:Aabcl1095J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rakesh Joshi, Ca राज" व "ारा/Revenue By:: Shri Gudimella V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 27/11/2024 आदेश/Order

For Appellant: Shri Rakesh Joshi, CAFor Respondent: : Shri Gudimella V P Pavan

Section 80I

…he decision of the Hon'ble Madras High Court in the case of CIT vs. Heartland KV Information Ltd, reported in 359 ITR 1 (Mad.) as well as the judgment of the Hon'ble Delhi High Court in the case of CIT vs. Tata Communications Internet Services Ltd reported in 251 CTR 290 (Del.) and submitted that the Hon'ble Delhi High Court has considered an identical issue of 80IA and held that a mere change of ownership/ pattern of shareholding does not make any difference for the benefit u/s 80IA of the Act available to the undertaking because the undertaking continue to carry on business without any re-construction of busine…