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 98High Court2012#59 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.

818

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 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 10A Section 234D Section 234B Section 234C Section 254(2)Section 28 Section 10B(4)Section 133(6)

Issues it is cited on

section 10a section 10 company india business

Judgments citing CIT v. Tata Elxsi Ltd.

The Commissioner of Income Tax [Central] vs. Sri K S V Raja

ITTA/530/2017HC Telangana21 Aug 2017

The Pr. Commissioner of Income-Tax, CIT(A) vs. M/S Aol Online India Pvt. Ltd

ITA/435/2017HC Karnataka07 Aug 2017

Bench: K.S.MUDAGAL,H.G.RAMESH

Section 260

…ing non compliance of office objection raised on the appeal. However, learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE HR…

Pr. Commissioner of Income Tax-4 vs. M/S. Kshema Technologies Limited

The appeal are dismissed

ITA/528/2016HC Karnataka03 Aug 2017

Bench: K.S.MUDAGAL,H.G.RAMESH

Section 260

…JUDGMENT H.G.RAMESH, J. (Oral): Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Hence, no purpose will be served by ordering notice on I.A.No.1/2016 filed for condonation of the delay in filing the appeal. Accordingly, both I.A.No.1/2016 and the appeal are dismissed. Appeal dismissed. Sd/- JUDGE Sd/-…

The Pr. Commissioner of Income Tax, CIT(A) vs. M/S Danish Steel Cluster Pvt Ltd

ITA/19/2017HC Karnataka03 Aug 2017

Bench: K.S.MUDAGAL,H.G.RAMESH

Section 260

…J., DELIVERED THE FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral): Learned counsel appearing for the appellants fairly submits that the questions raised in this appeal are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeal is accordingly dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE KSR…

Asst.C.I.T., Bangalore vs. M/S Logic Pvt. Ltd., Bangalore

The appeal of the revenue is dismissed

ITA 690/BANG/2015[2010-11]Status: DisposedITAT Bangalore07 Jul 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT)-2, Bengaluru

Section 10A

…ncy both from the export turnover as well as from total turnover for the purpose of computation of deduction u/s 10A and 10AA of the Income-tax Act, 1961 [“the Act”] following the judgment of Hon'ble jurisdictional High Court in the case of Tata Elxsi Limited 349 ITR 98 against which judgment the SLPs filed by the department are pending before the Hon’ble Supreme Court. 3. This issue is covered by the judgment of the Hon'ble jurisdictional High Court in the case of Tata Elxsi Ltd., 341 ITR 98 (Kar) in which it has been held that if certain expenses are excluded from the export turnover, the same should also be e…

DCIT, Bangalore vs. M/S Toshiba Software (India) Pvt. Ltd., Bangalore

Appeal is dismissed and the

ITA 808/BANG/2016[2010-11`]Status: DisposedITAT Bangalore09 Jun 2017

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.808/Bang/2016 (Assessment Year : 2010-11) Joint Commissioner Of Income-Tax (Osd), Circle -12(4), Bengaluru .. Appellant V. M/S. Toshiba Software (India) P. Ltd, (Erstwhile Toshiba Embedded Software (India) P Ltd, No.3A, “Essae Vishnavi Solitaire”, 3Rd Block, Koramangala, Bengaluru .. Respondent Pan : Aagcs4693C

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. M. K. Biju, JCIT

Section 10A

…t ? 03. The Ld. DR for the Revenue supported the orders of the lower authorities. He submitted that the issue grounds 2 to 4 are covered in favour of the assessee by the judgment of the Hon’ble Karnataka High Court rendered in the case of CIT v.Tata Elxsi [349 ITR 98]. 04. We have considered the rival contentions and perused the materials on record. We find that the CIT (A) had followed the judgment of Hon’ble jurisdictional High Court in the case of Tata Elxsi Ltd v. CIT [349 ITR 98], ITA.808 & 748/Bang/2016 Page - 3 in directing exclusion of items deducted from export turnover from total turnover also f…

Moog Controls India Private Limited, Bangalore vs. ACIT, Bangalore

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

ITA 1519/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Jun 2017AY 2008-09

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T(Tp).A No.1519/Bang/2012 (Assessment Year : 2008-09) Moog Controls India P. Ltd, No.99P/100, Kiadb Industrial Area, Electronic City, Phase -Ii, Bengaluru 560 100 .. Appellant Pan : Aabcm3226G V. Asst. Commissioner Of Income-Tax, Circle -12(1), Bengaluru .. Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. G. R. Reddy, Cit-Dr-I Heard On : 12.04.2017 Pronounced On : 09.06.2017 O R D E R Per Lalit Kumar: The Assessee Has Filed This Appeal Against The Order Of The Acit, Circle-12(1), Bengaluru, Dt.21.09.2012, Passed U/S.143(3) R.W.S.144C(13) Of The It Act, 1961, In Pursuance To The Directions Of The Drp.

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. G. R. Reddy, CIT-DR-I

Section 143(3)Section 234BSection 92

…s that the DRP erred in upholding the action of the AO in restricting the quantum of deduction u/s.10B in respect of communication charges and travelling expenses, in violation of the judgment of jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd (349 ITR 98). As held by the Hon’ble High Court in Tata Elxsi Ltd (supra), expenses IT(TP)A.1519/Bang/2012 Page - 10 excluded from export turnover had to be excluded from the total turnover also while working out the eligible deduction. We direct the AO/TPO to follow the judgment of the Hon’ble jurisdictional High Court in Tata Elxsi Ltd (supra) and exclude…

Mphasis Ltd., Bangalore vs. ACIT, Bangalore

In the result the assessee's appeal is partly allowed and the

ITA 1104/BANG/2012[2005-06]Status: DisposedITAT Bangalore07 Jun 2017AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru

Section 92CSection 92C(3)

…is Limited an equal amount should also be reduced from total turnover while computing the deduction under section 10B of the Act, is covered in favour of the assessee by the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd. 349 ITR 98 (Kar). The decision of Hon'ble jurisdictional High Court has been followed in a number of cases in co-ordinate benches of ITAT. Hence, this issue is decided against the revenue and in favour of assessee. 28. In the result the assessee's appeal is partly allowed and the revenue’s appeal is dismissed. Order pronounced in the open court on the 7…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Kpmg Global Delivery Centre Pvt. Ltd., Bangalore

In the result, Revenue’s appeal for the Assessment Year 2010-

ITA 1618/BANG/2016[2010-11]Status: DisposedITAT Bangalore01 Jun 2017AY 2010-11

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, Circle – 4(1)(1), Bengaluru. . Appellant Vs. M/S Kpmg Global Delivery Centre Pvt. Ltd., 4Th Floor, Tower 2D, Phase-1, Vrindavan Tech Village, Devarabeesanahalli, Outer Ring Road, Bengaluru. . Respondent

For Appellant: Shri Rony Antony, C.AFor Respondent: Smt. Swapna Das, JCIT

Section 10ASection 143(3)

…ee’s appeal vide the impugned order dated 21/6/2016, allowing the assessee’s claim for deduction u/s 10AA of the Act, by following the decision of the ITA No.1618/B/16 CO No.48/B/17 3 Hon’ble Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd., (349 ITR 98) (Kar). 3. Revenue being aggrieved by the order of the CIT(A), Bangalore dated 21/6/2016 for asst. year 2010-11, has filed an appeal before the Tribunal and the assessee has also filed a C.O in respect of the aforesaid order of the CIT(A)-4, Bangalore. The appeal of Revenue and the assessee’s C.O will be disposed off in seriatum hereunder. Rev…

Assistant Commissioner of Income Tax, Bangalore vs. M/S.Reametrix India Pvt. Ltd., Bangalore

In the result, Revenue’s appeal for the Assessment Year 2008-

ITA 1573/BANG/2016[2008-09]Status: DisposedITAT Bangalore31 May 2017AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, Circle – 5(1)(1), Bengaluru. . Appellant Vs. M/S Reametrix India Pvt. Ltd., No.50-B, 2Nd Phase Peenya Industrial Area, Peenya, Bengaluru. . Respondent

For Appellant: Shri G.R Reddy, CITFor Respondent: None

Section 1Section 10ASection 10BSection 115JSection 143(3)Section 8

…ds insurance, telecommunication expenses and freight from both export turnover as well as from total turnover while computing deduction u/s 10B of the Act, following the decision of the Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd., Vs. ACIT (349 ITR 98). It is contended that in doing so, the ld CIT(A) did not appreciate that there is no provision in sec. 10A of the Act that mandates that such expenses should be reduced from the total turnover and that sub clause (4) of the Explanation 2 below sub section 8 to Sec. 10A provides that such expenses are to be reduced only from export turnover. It…

ITO vs. Huwai Technology India Pvt. Ltd

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

ITA 459/BANG/2013[2008-09]Status: DisposedITAT Bangalore31 May 2017AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Ms. Neera Malhotra, CIT(DR)

Section 92C

…deduction u/s. 10A of the Act. We have heard the ld. DR as well as ld. AR and considered the relevant material on record. At the outset we note that this issue is covered by the decision of Hon’ble jurisdictional High Court in case of CIT Vs Tata Elxsi Ltd. (349 ITR 98). We note that the CIT(A) has decided this issue by following the decision of Hon’ble jurisdictional High Court in case of CIT Vs Tata Elxsi Ltd. (supra). Accordingly we do not find any error or illegality in the impugned order of the CIT(A) qua this issue the same is rejected. IT(TP)A Nos. 395 & 459/Bang/2013 Page 8 of 8 8. In the result the as…

Huwai Technologies India Pvt. Ltd., Bangalore vs. ITO

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

ITA 395/BANG/2013[2008-09]Status: DisposedITAT Bangalore31 May 2017AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Ms. Neera Malhotra, CIT(DR)

Section 92C

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Century Link Technology India Pvt. Ltd., Bangalore

In the result, Revenue’s appeal for the Assessment Year 2011-

ITA 2059/BANG/2016[2011-12]Status: DisposedITAT Bangalore15 May 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, Circle – 2(1)(1), Bengaluru. . Appellant Vs. M/S Century Link Technology India Pvt. Ltd., Salarpuria Hallmark, Survey No.15/3, 16, Kadubeesanahalli, Varthur Hobli, Bengaluru. . Respondent Pan : Aahcs7683M.

For Appellant: Shri Sanjay Kumar, CIT-IIIFor Respondent: Shri H.N Khincha, CA

Section 10ASection 143(1)Section 143(3)

…e incurred in foreign currency towards foreign travel, telecommunication expenses and ex-pat salary from both export turnover as well as from total turnover, following the decision of the Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd., Vs. ACIT (349 ITR 98). It is contended that in doing so, the ld CIT(A) did not appreciate that there is no provision in sec. 10A of the Act that mandates that such expenses should be reduced from the total turnover and that clause (iv) of the Explanation to Sec. 10A provides that such expenses are to be reduced only from export turnover. 3.3 We have heard the rival c…

Asst.C.I.T., Bangalore vs. M/S Ingersoll Rand (India) Ltd., Bangalore

In the result, the appeal of the revenue is dismissed

ITA 408/BANG/2016[2007-08]Status: DisposedITAT Bangalore12 May 2017AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Vijay Pal Rao

For Appellant: Smt. Swapna Das, JCIT (DR) (ITAT)-2, BengaluruFor Respondent: Shri Ujjwal Tiwari, Advocate

Section 10ASection 4Section 6Section 80H

…rt turnover an equal amount should also be reduced from total turnover while computing the deduction under section 10A of the Act, is covered in favour of the assessee by the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd. 349 ITR 98 (Kar). The decision of Hon'ble jurisdictional High Court has been followed in a number of cases in co-ordinate 5 IT(TP)A No.408/Bang/2016 benches of ITAT. Hence, this issue is decided against the revenue and in favour of assessee. 8. In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on 12th May, 2017.…

JCIT, Bangalore vs. M/S Cibersites India Pvt. Ltd., Bangalore

In the result, all three the appeals of the revenue are dismissed

ITA 1241/BANG/2016[2006-07]Status: DisposedITAT Bangalore05 May 2017AY 2006-07

Bench: Shri A. K. Garodia & Shri Vijay Pal Rao

For Appellant: NoneFor Respondent: Shri Jeevan J. Neetalgi, Standing Counsel

Section 10A

…reduce expenditure incurred in foreign currency from total turnover for computing the deduction allowable u/s 10A 2 ITA Nos.1241 to 1243(B)2016 by following the judgment of Hon’ble Karnataka High Court rendered in the case of Tata Elxsi Ltd. as reported in 349 ITR 98. The second grievance is about the direction of CIT (A) to the AO to compute and allow the deduction allowable u/s 10A before set off of B/F losses/depreciation by following the judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Yokogawa India Ltd. as reported in 341 ITR 385. 4. None appeared on behalf of the assessee but s…

DCIT, Bangalore vs. M/S Vwr Lab Products Pvt. Ltd., Bangalore

In the result, the appeal of revenue is dismissed

ITA 939/BANG/2016[2009-10]Status: DisposedITAT Bangalore21 Apr 2017AY 2009-10

Bench: Shri Vijay Pal Rao

For Appellant: Ms. H.L.Soumya Achar, Addl. CIT(D.R)For Respondent: None

Section 10ASection 4Section 6Section 80H

…rt turnover an equal amount should also be reduced from total turnover while computing the deduction under section 10A of the Act, is covered in favour of the assessee by the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd. 349 ITR 98 (Kar). The decision of Hon'ble jurisdictional High Court has been followed in a number of cases in co-ordinate benches of ITAT. Hence, this issue is decided against the revenue and in favour of assessee. 5. Ground Nos.5 & 6 are regarding set off of losses of non-STPI Unit against the proceeds of STPI unit before allowing the deduction under S…

ITO, Bangalore vs. M/S Wrench Solutions Pvt. Ltd., Bangalore

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

ITA 405/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Apr 2017AY 2008-09

Bench: Shri A. K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri D.S.Vivek, CAFor Respondent: Shri AR V. Sreenivsan, JCIT

Section 10A

…the ld. AR of the assessee supported the order of the ld. CIT(A). He also submitted that this issue is squarely covered in favour of the assessee by the judgment of the Hon’ble High Court of Karnataka rendered in the case of M/s Tata Elxsi Ltd as reported in 349 ITR 98. 5. We have considered the rival submissions. We find that for the purpose of computing deduction allowable to the assessee u/s 10A of the IT Act, 1961, the AO excluded the expenditure incurred in foreign currency from the export turnover whereas this is the direction of the ld CIT(A), to the AO that these expenses should also be excluded from…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

In the result, the appeal of the revenue is partly allowed for statistical

ITA 1207/BANG/2014[2003-04]Status: DisposedITAT Bangalore21 Apr 2017AY 2003-04

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G.R.Reddy, CIT –I

Section 92C

…est expenditure without appreciating that the TPO had judicially adopted 6% as against the prevailing market rates of 10.75% to 11.5%. 5.The CIT(A) erred in directing the AO to follow the ratio laid down by the Hon'ble Court in the case of Tata Elxsi Limited 349 ITR 98 and exclude the telecommunication charges of Rs. 67,35,119/- from the total turnover also while computing the deduction u/s 1O A of the I.T. Act as the decision of the High Court is binding, without appreciating the fact that there is no provision in section 1OA that such expenses should be reduced from the total turnover also, as clause (iv) of t…

Fcg Software Services (India) Private Limited, Bangalore vs. ITO, Bangalore

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

ITA 994/BANG/2011[2007-08]Status: DisposedITAT Bangalore21 Apr 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Bijoy Kumar Panda, CIT-DR

Section 10ASection 143(3)Section 92C

…9. The next ground of appeal relates to the corporate tax deduction under section 10A & 10B. The issue raised in the above ground of appeal is covered in favour of the assessee company by the decision of the jurisdictional High Court in the case of Tata Elxsi 349 ITR 98. 20. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Pronounced in the open court on this 21st day of April, 2017. (SUNIL KUMAR YADAV) (INTURI RAMA RAO) Judicial Member Accountant Member Bangalore. Dated: 21st April, 2017. /NShylu/ IT(TP)A No. 994/Bang/2011 Page 26 of 26 Copy to: 1. Appellants 2.…

Tecnimont Icb Pvt. Ltd, Mumbai vs. The ACIT, Circle 9(3), Mumbai

ITA 1380/MUM/2009[2004-2005]Status: DisposedITAT Mumbai19 Apr 2017AY 2004-2005

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Manjunatha Swamy-CIT-DR

Section 10BSection 10B(4)Section 115Section 115JSection 143Section 254(1)Section 263

…n the computation of book profit. He relied upon the cases of People Interactive I Private Ltd.’s(ITA/3558 and 3717/ Mum/2016) Gabriel India Ltd. (203 ITR 108),Yokogawa India Ltd (77 taxmann. com.41), Gam plus Jewellery India Ltd.(330 ITR 175)Tata Elxsi Ltd. (349 ITR 98)and Moser Baer India Ltd. (17SOT510B).He is also referred to the assessee’s own appeal for the AY. 2002-03 (ITA/ 3873/ Mumbai/2010) and the decision of the Hon’ble Bombay High Court for the same AY. The Departmental Representative(DR)strongly supported the order of the CIT. 5.We have heard the rival submissions and perused the material before us.…