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.

How many judgments cite CIT v. Tata Elxsi Ltd.?

818 judgments on BharatTax cite CIT v. Tata Elxsi Ltd. (349 ITR 98), spanning 2012 to 2026.

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

It is most often cited in judgments turning on Section 10A, Section 234D, Section 234B, Section 234C, Section 254(2), Section 28.

CIT v. Tata Elxsi Ltd. (349 ITR 98)

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Sap India Pvt Ltd, Bangalore

In the result, appeals of the Revenue are dismissed

ITA 716/BANG/2017[2009-10]Status: DisposedITAT Bangalore19 Nov 2018AY 2009-10

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A Nos.716 & 717/Bang/2017 (Assessment Year : 2009-10 & 2010-11) Deputy Commissioner Of Income-Tax, Circle -6(1)(1), Bengaluru .. Appellant V. M/S. Sap India P. Ltd, Wing A, 2Nd Floor, Tower-B, Salarpuria, Softzone, Sarjapur Outer Ring Road, Belandur Post, Bengaluru 560 103 .. Respondent Pan : Aaics7826B Assessee By : Ms. Vachana, Ca Revenue By : Ms. Neera Malhotra, Cit - Dr Heard On : 19.11.2018 Pronounced On : 19.11.2018 O R D E R Per Laliet Kumar:

For Appellant: Ms. Vachana, CAFor Respondent: Ms. Neera Malhotra, CIT - DR

Section 10A

…10 & 2010-11, on the following effective ground : ITA.716 & 717/Bang/2017 Page - 2 “2. On the facts and in circumstances of the case, the CIT (A) erred in citing the ratio laid down by the Hon’ble High Court in the case of CIT v. Tata Elxsi Ltd. reported in 349 ITR 98 and directing the AO to reduce expenses incurred in foreign currency, both from Export Turnover as well as from Total Turnover for the purpose of computation of deduction u/s.10A, without appreciating the fact that the statute allows exclusion of such expenditure ONLY from Export Turnover by way of a specific definition for Export Turnover in the…

Asst. C.I.T., Bangalore vs. M/S Sasken Communications Technologies Limited, Bangalore

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

ITA 627/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Nov 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoit(Tp)A 550/Bang/2016 (Assessment Year:2011-12) M/S.Sasken Technologies Ltd. 139/25, Amarjyothi Layout, Ring Road, Domlur, Bengaluru-560071. Pan:Aaecs 6424 R … Appellant Vs. Deputy Commissioner Of Income-Tax, Circle 6(1)(1), Bengaluru. … Respondent & It(Tp)A No.627/Bang/2016 (Assessment Year:2011-12) (By Revenue) ****** Assessee By : Shri Padamchand Khincha,Ca. Revenue By : Shri C.H.Sundar Rao, Cit(Dr) Date Of Hearing : 17/10/2018 Date Of Pronouncement : 16/11/2018 O R D E R Per Inturi Rama Rao, Am: These Are Cross Appeals Filed By The Assessee As Well As The Revenue Directed Against The Assessment Order Dated 29/01/2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [Hereinafter Referred To As 'The Act' For Short] For The Assessment Year 2011-12. 2. Briefly, The Facts Of The Case Are That The Assessee Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Rendering Software Development Services. Return Of Income For The Assessment Year 2011-12 Was Filed On 28/11/2011 Declaring Income Of Rs.25,33,10,603/- & This Was Revised On It(Tp)A No.550 & 627/Bang/2016 Page 2 Of 21 20/03/2013 At Total Income Of Rs.23,72,94,572/-. Against The Said Return Of Income, The Assessing Officer (Ao) Took Up The Case For Scrutiny By Issuing Notice U/S 143(2) Of The Income-Tax Act,1961 [Hereinafter Referred To As ‘The Act’] Noticing The Following International Transactions In Form 3Ced Along With Transfer Pricing Study Report:

For Appellant: Shri Padamchand Khincha,CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)

Section 10ASection 133(6)Section 143Section 143(2)Section 143(3)Section 14ASection 92C

…it from export turnover as well as total turnover. Objections relating to deduction of expenditure incurred in foreign currency on communication and insurance placing reliance on the decision of the jurisdictional High Court in the case of CIT vs. Tata Elxsi (349 ITR 98) directed the AO to exclude both from export turnover as well as total turnover. As regards the loss on account of re-statement of loans in foreign currency to subsidiary companies, Hon'ble DRP had confirmed the addition noticing the fact that assessee itself has offered it as capital item. 7. After receipt of directions from the Hon'ble DRP, AO…

Pr. Commissioner of Income Tax vs. M/S Sasken

Appeals are dismissed at the stage of admission

ITA/44/2016HC Karnataka31 Oct 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 10ASection 260

…sistency or repugnancy between the various sections or parts of the statute should be adopted. 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.com100/349 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, inte…

Hydro Pneumatic Accessories India P.Ltd, Mumbai vs. ITO 10(3)1, Mumbai

In the result, the appeal is allowed

ITA 7735/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Oct 2018AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Hydro Pneumatic Ito-10(3)(1), Mumbai. Accessories India Pvt. Ltd. Vs. 17, Raja Industrial Estate, P.K. Road, Nahur Village, Mulund (W), Mumbai- 400080. Pan No. Aaach1351A Respondent Appellant Assessee By : Mr. Dharan V. Gandhi, Ar Revenue By : Mr. Abiram Kartikeyan, Dr Date Of Hearing : 31/07/2018 Date Of Pronouncement: 26/10/2018

For Appellant: Mr. Dharan V. Gandhi, ARFor Respondent: Mr. Abiram Kartikeyan, DR

Section 143(3)

…eight expenses reduced from export turnover has to be reduced from total turnover as well. The Ld. counsel, in support of his contentions relies on the decision in CIT v. Gem Plus Jewellery India Ltd. (2011) 330 ITR 175 (Bom) and CIT v. Tata Elxsi Ltd. (2012) 349 ITR 98 (Karn.). 10. On the other hand, the Ld. DR relies on the order of the Ld. CIT(A) and submits that the freight income is not derived from export of articles or things but is a result of mutual agreement being an additional service provided by the assessee. The Ld. DR also states that even the gain on account of exchange rate fluctuation kept in DFR…

Asst.C.I.T., Bangalore vs. M/S Ims Health Technology Solutions Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 577/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Oct 2018AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodia

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10ASection 143(3)

…aterially affect the price or cost charged or the profits accruing to such enterprises? ix) Whether on the facts and circumstances of the case, the DRP was right in following the ratio laid down by the Hon'ble High Court in the case of M/s Tata Elxsi Ltd., in 349 ITR 98. x) Whether on the facts and in the circumstances of the case the Dispute Resolution Panel was right in holding that expenses reduced from Export Turnover has to be reduced from Total turnover also, since no provision u/s 10A provides for exclusion of such expenses. xi) For these and other grounds that may be urged at the time of IT(TP)A No. 577/B…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Ids Software Solutions India Pvt Ltd

ITA/496/2017HC Karnataka11 Oct 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 10ASection 260Section 37(1)Section 92C

…ency or repugnancy between the various sections or parts of the statute should be adopted. 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.com100/349 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 form the total turnover if the same are reduced from the export turnover? While giving the answer to the issue, the High Court, inter…

Principal Commissioner of Income Tax-4 vs. M/S Mcml Systems Pvt Ltd

ITA/36/2018HC Karnataka11 Oct 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 10ASection 260

…y or repugnancy between the various sections or parts of the statute should be adopted. 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.com100/349 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, ITA.Nos.36-37/2018 - 5 - the amount of communication expenses should be excluded from the total turnover if the same are reduced from the export turnover? While giving the…

The Dy. Commr. of Income Tax, Circle-1, Jamnagar vs. M/S. Deep Recycling Ind., Jamnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 324/RJT/2015[2011-12]Status: DisposedITAT Rajkot08 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R

Section 10BSection 10B(4)

…Act. 11.2 The assessee in support of his claim relied on the order of Special Bench of Chennai in the case of Saksoft Ltd reported in 30 SOT 55. The assessee also relied on the order of Hon’ble Karnataka High Court in the case of Tata Elsxi Ltd. rreported in 349 ITR 98. The ld CIT(A) after considering the submission directed the AO to exclude the amount of freight and insurance from the export turnover and total turnover of the assessee for working out the deduction u/s 10B of the Act. The relevant extract of the order is reproduced below: “6.2 I have carefully considered the rival submission. In my view the iss…

The ACIT, Circle-2, Jamnagar vs. M/S. Deep Recycloing Industries, Jamnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 367/RJT/2013[2010-11]Status: DisposedITAT Rajkot08 Oct 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R

Section 10BSection 10B(4)

…Act. 11.2 The assessee in support of his claim relied on the order of Special Bench of Chennai in the case of Saksoft Ltd reported in 30 SOT 55. The assessee also relied on the order of Hon’ble Karnataka High Court in the case of Tata Elsxi Ltd. rreported in 349 ITR 98. The ld CIT(A) after considering the submission directed the AO to exclude the amount of freight and insurance from the export turnover and total turnover of the assessee for working out the deduction u/s 10B of the Act. The relevant extract of the order is reproduced below: “6.2 I have carefully considered the rival submission. In my view the iss…