CIT v. Tata Elxsi Ltd.

349 ITR 98High Court2012#62 most cited

What is CIT v. Tata Elxsi Ltd. authority for?

When computing deduction under Section 10A, if communication or telecommunication expenses are excluded from export turnover, they must also be excluded from total turnover to maintain consistency and apply the ordinary meaning of 'turnover' in context.

800

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Tata Elxsi Ltd. · Section 10A · deduction u/s 10A · export turnover · total turnover · communication expenses · telecommunication expenses · exclusion from turnover · computation of deduction · consistency principle · Karnataka High Court

Also reported as

204 Taxmann 32117 Taxmann.com 100

Sections most often in play

Section 10ASection 234DSection 234BSection 234CSection 254(2)Section 28Section 10B(4)Section 133(6)

Issues it is cited on

section 10asection 10companyindiabusiness

Judgments citing CIT v. Tata Elxsi Ltd.

GE INDIA EXPORTS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

ITA 293/BANG/2016[2011-12]Status: DisposedITAT Bangalore27 Jan 2026AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sachit Jolly, Sr. Advocate & Ms. ViyushtiFor Respondent: Dr. KJ Divya, CIT (DR)
Section 143(3)Section 144C(5)Section 254

…cing the telecommunication expense from the total turnover for computing deduction u/s 10A of the Act. 42. The Ld. DRP upheld the contention of the assessee by relying on the Hon’ble jurisdictional HC decision in the case of CIT Vs Tata Elxsi Ltd reported in 349 ITR 98 wherein the Hon’ble HC affirmed the view that if any expense is excluded from the export turnover, the same shall be excluded from total turnover. The Hon’ble DRP directed the AO to exclude the expenses from total turnover also for computation of deduction u/s 10A of the Act. 43. Aggrieved by the direction of the learned DRP, the revenue is in ap…

DCIT, BANGALORE vs. M/S GE INDIA EXPORT PVT. LTD.,, BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

ITA 253/BANG/2016[2011-12]Status: DisposedITAT Bangalore27 Jan 2026AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sachit Jolly, Sr. Advocate & Ms. ViyushtiFor Respondent: Dr. KJ Divya, CIT (DR)
Section 143(3)Section 144C(5)Section 254

…cing the telecommunication expense from the total turnover for computing deduction u/s 10A of the Act. 42. The Ld. DRP upheld the contention of the assessee by relying on the Hon’ble jurisdictional HC decision in the case of CIT Vs Tata Elxsi Ltd reported in 349 ITR 98 wherein the Hon’ble HC affirmed the view that if any expense is excluded from the export turnover, the same shall be excluded from total turnover. The Hon’ble DRP directed the AO to exclude the expenses from total turnover also for computation of deduction u/s 10A of the Act. 43. Aggrieved by the direction of the learned DRP, the revenue is in ap…

HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, ,HYDERABAD vs. ADDL. COMMISSIONER OF INCOME TAX , RANGE-2, HYDERABAD

In the result, Ground No.6(b) is allowed and Ground

ITA 1613/HYD/2017[2010-11]Status: DisposedITAT Hyderabad27 Mar 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1613/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2010-11) Hsbc Electronic Data Vs. Addl. C.I.T Processing India (P) Ltd Range-8 Hyderabad Hyderabad Pan:Aaach8235M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Cas Nusrath Farheen & Shyam Agarwal राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: CAs Nusrath Farheen &For Respondent: : Smt. M. Narmada, CIT(DR)
Section 10ASection 254(2)

…or counteracting the effect only of attempts by the assessee to reduce tax liability by transfer…." 17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxmann.com 100/349 ITR 98. The issue before the Karnataka High Court was whether the Tribunal was correct in holding that while computing relief under Section10A of the IT Act, the amount of communication expenses should be excluded from the total turnover if the same are reduced from the export turnover? While giving the answer to the issue, the High Court, inter-alia, he…

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 case of CIT v. HCLTechnologies Ltd. reported in (2008) 93 taxmann.com 33 by observing as under: “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxman.com 100/349 ITR 98. The issue before the Karnataka High Court was whether the Tribunal was correct in holding that while computing relief under section 10A of the IT Act, the amount of communication expenses should be excluded from the total turnover if the same are reduced from the export turnover? While giving the answer to the issue, the High Court, inter-alia, h…

CRISIL LTD,MUMBAI vs. ASST CIT RG 9(2)(2), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1114/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER And SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) M/s. Crisil Limited v. Addl. CIT - 8(1) 8th Floor, Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN: AAACT3151E (Appellant) (Respondent) ITA.NO. 1564/MUM2014 (A.Y: 2009-10) M/s. Crisil Limited v. Dy. CIT (OSD) – 8(1) Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN:…

CRISIL LTD,MUMBAI vs. DCIT (OSD) 8(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1564/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Jan 2024AY 2009-10

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER And SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) M/s. Crisil Limited v. Addl. CIT - 8(1) 8th Floor, Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN: AAACT3151E (Appellant) (Respondent) ITA.NO. 1564/MUM2014 (A.Y: 2009-10) M/s. Crisil Limited v. Dy. CIT (OSD) – 8(1) Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN:…

CRISIL LTD,MUMBAI vs. ADDL CIT 8(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 7603/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Jan 2024AY 2008-09

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER And SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) M/s. Crisil Limited v. Addl. CIT - 8(1) 8th Floor, Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN: AAACT3151E (Appellant) (Respondent) ITA.NO. 1564/MUM2014 (A.Y: 2009-10) M/s. Crisil Limited v. Dy. CIT (OSD) – 8(1) Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN:…

DCIT 2(3), MUMBAI vs. ZENSAR TECHNOLOGIES LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 8389/MUM/2010[2005-06]Status: DisposedITAT Mumbai13 Nov 2023AY 2005-06

Bench: Shri Vikas Awasthy& Shri S. Rifaur Rahmanआअसं.8389/मुं/2010 (िन.व. 2005-06) Dcit-2(3), Room No.555, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/S. Zensar Technologies Ltd., Magnet House, 2Nd Floor, N.M.Marg, Ballard Estate, Mumbai – 400 001 Pan: Aaacz 0742 K ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Manoj Kumar, Cit - Dr "ितवादी"ारा/Respondent By : Shri Nitesh Joshi, Advocate सुनवाई की ितिथ/ Date Of Hearing : 22/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 13/11/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Manoj Kumar, CIT - DRFor Respondent: Shri Nitesh Joshi, Advocate
Section 10ASection 244ASection 92C

…s, the relevant extract of the observation of the Hon'ble Apex Court are reproduced herein below: “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxmann.com 100/349 ITR 98. The issue before the Karnataka High Court was whether the Tribunal was correct in holding that while computing relief under Section10A of the IT Act, the amount of communication expenses should be excluded from the total turnover if the same are reduced from the export turnover? While giving the answer to the issue, the High Court, inter-alia, he…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore 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.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

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…

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 370/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(2)Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.370/Bang/2021 Assessment year : 2016-17 M/s. Wipro Limited Vs. The Assistant Commissioner of 76R & 80P, Doddakannellii, Income-tax, Sarjapur Road, Circle-7(1)(2) Bangalore 560 035 Bangalore. PAN: AAACW 0387R APPELLANT RESPONDENT Appellant by : Shri Sandeep Huilgol, Advocate Respondent by : Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.04.2023 Date of Pronouncement : 14.06.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Memb…

M/S. MAKINO INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BANGALORE

In the result, the appeal is allowed for statistical purposes

ITA 712/BANG/2020[2007-08]Status: DisposedITAT Bangalore28 Feb 2023AY 2007-08

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(2)Section 143(3)

…sue to the TPO for fresh consideration. With regard to the issue of disallowance u/s. 10A, the Tribunal held that the issue is no longer res integra as the same is covered by the decision of the jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 wherein it was held that the expenses excluded from export turnover should also be IT(TP)A No.712/Bang/2020 Page 3 of 18 excluded from the total turnover for consideration of deduction u/s. 10A. The relevant observations of the Tribunal is reproduced below- 8.2 As regards adjustment of deduction u/s 10A, the issue is no longer res integra as the…

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