CIT v. Tata Communications Internet Services Ltd.

251 CTR 290High Court2012#2857 most cited

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

Deductions under Section 80IA or 10AA cannot be denied in subsequent years if eligibility was verified in the initial year of claim, provided there are no material changes.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Tata Communications Internet Services Ltd. · section 80IA · section 10AA · deduction eligibility · subsequent years · initial year of claim · material facts

Sections most often in play

Section 10AASection 801A(10)

Issues it is cited on

section 80ib(2)section 2(29ba)section 35acpreliminary expensessection 80icinfrastructure facilityfirst proviso to section 147section 80ibsection 151(1)beyond four yearsmaterial facts necessary for assessmentslump sale

Judgments citing CIT v. Tata Communications Internet Services Ltd.

Ranbaxy Laboratories Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

ITA 196/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

For Appellant: 1. Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Amrendra Kumar, CIT, DR
Section 143Section 143(3)Section 92D

…orded a finding of fact that the SEEPZ unit is not formed by splitting up of the first unit.‖ (vi) CIT vs. Escorts Ltd : 338 ITR 435 (vii) CIT vs. Delhi Press Patra Prakashan Ltd. (No.2) : 355 ITR 14 (viii) CIT vs. Tata Communications Internet Services Ltd.: 251 CTR 290 ITA 196 Del 2013 Ranbaxy Laboratories limited V ACIT A.Y. 2008-09 Page 70 of 134 In view of the above, it is submitted that since deduction under sections 80IB/IC of the Act are deductions admissible for a certain term, the question whether or not the statutory conditions precedent to the admissibility thereof (including the question whether s…