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.

Asst. Commissioner vs. M/S. Symphony Services Corp

Appeal is dismissed

ITA/477/2015HC Karnataka10 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 10ASection 260

…tal turnover? " 2. The learned Counsel for the appellant-Revenue fairly conceded that the Tribunal as in the impugned order relied upon the decision of this Court in case of Commissioner of Income Tax And Another Vs. Tata Elxsi Ltd., reported at (2012) 349 ITR 98 (Karn.) and he submitted that the issue as such, can be said as covered by the above referred decision. However, he submitted that the Revenue has carried the matter before the Apex Court. 4 3. In our view, as on today, the matter is already covered by the decision of this Court in the case of Tata Exlsi (supra) and therefore i…

M/S Trilogy E- Business Software India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee as well as the revenue are partly allowed

ITA 33/BANG/2013[2008-09]Status: DisposedITAT Bangalore08 Jun 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoi.T. (T.P.) A. No.33/Bang/2013 (Assessment Year : 2008-09) M/S. Trilogy E-Business Software India Pvt. Ltd., No.1/2, Lalitha Nilaya, 4Th Cross, Rmv 2Nd Stage, Bhopsandra, Bangalore-560 094. …. Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore-560 001. ….. Respondent. I.T. (T.P.) A. No.115/Bang/2013 (Assessment Year : 2008-09) (By Revenue) Assessee By : Shri Padam Chand Khincha, C.A. Respondent By : Dr.P.K. Srihari, Addl. Cit (D.R.) Date Of Hearing : 18.5.2016. Date Of Pronouncement : 08.06.2016. O R D E R Per Shri Vijay Pal Rao, J.M. : These Cross Appeals Are Directed Against The Order Dated 6.11.2012 Of Commissioner Of Income Tax (Appeals)-Iv, Bangalore For The Assessment Year 2008-09. 2 It(Tp)A Nos.33 & 115/Bang/2013 2. The Assessee-Company Was Incorporated In June 2000 & Is Wholly Owned Subsidiary Of Versata International Inc., (Previously Known As Trilogy Inc.). During The Financial Year Relevant To The Assessment Year Under Consideration, The Assessee Has Provided Software Development Services As Well As Call Centre Services To Its Associated Enterprises (In Short ‘Aes’). The Assessee Is Compensated On Cost +10% Basis By Its Aes For The Services Provided By The Assessee. The Financial Results Of The Assessee For The Assessment Year Under Consideration Are Recorded By The Transfer Pricing Officer (In Short ‘Tpo’) In Paragraph 2.1 As Under :

For Appellant: Shri Padam Chand Khincha, C.AFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)

…om the export turnover as well as total turnover while computing the deduction u/s. 10A of the Act. 16.1 We have heard the rival submission and perused the material on record. The Hon’ble Karnataka High Court in the case of CIT v M/s Tata Elxsi Ltd. & Others 349 ITR 98 (Kar) had held that while computing the exemption u/s 10A, if the export turnover in the numerator is to be arrived at after excluding certain expenses, the same should also be excluded from the total turnover in the denominator. The relevant finding of the Hon’ble jurisdictional High Court reads as follows:- “………..Section 10A is enacted as an in…

DCIT, Bangalore vs. M/S Sunquest Information Systems (India) Pvt. Ltd., Bangalore

Appeal of the assessee is partly allowed whereas appeal of the Revenue is dismissed

ITA 1604/BANG/2014[2009-10]Status: DisposedITAT Bangalore27 May 2016AY 2009-10

Bench: Shri. Sunil Kumar Yadav & Shri. Abraham P. Georgei.T(Tp).A No.1604/Bang/2014 (Assessment Year : 2009-10) Deputy Commissioner Of Income-Tax, Circle – 6(1)(2), Bangalore .. Appellant V. M/S. Sunquest Information Systems (India) P. Ltd, 1St Floor, Eagle Ridge, Embassy Gold Links Business Park, Off Intermediate Ring Road, Bangalore 560 071 .. Respondent Pan : Aaecs2754E I.T(Tp).A No.1666/Bang/2014 (Assessment Year : 2009-10) (By The Assessee) Assessee By : Shri. K.R. Vasudevan, Advocate Revenue By : Dr. P. K. Srihari, Addl. Cit Heard On : 05.05.2016 Pronounced On : 27 .05.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. K.R. Vasudevan, AdvocateFor Respondent: Dr. P. K. Srihari, Addl. CIT

Section 10Section 92

…rnover items which were excluded from export turnover also while working out the deduction available to the assessee u/s.10A of the Act. What we find is that the CIT (A) had followed the judgment of Hon’ble jurisdictional High Court in CIT v. Tata Elxsi Ltd, [349 ITR 98]. Just because of a reason that the Revenue has moved an appeal before the Hon’ble Apex Court against the judgment of Hon’ble jurisdictional High Court, we cannot say that Hon’ble jurisdictional High Court judgment should not be followed. We are of the opinion that CIT (A) was justified in giving directions which were in accordance with the law la…

DCIT vs. M/S Informatica Business Solutions Pvt. Ltd., Bangalore

In the result, the appeal filed by the Revenue is dismissed

ITA 608/BANG/2013[2008-09]Status: DisposedITAT Bangalore25 May 2016AY 2008-09

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoit(Tp)A No.608/Bang/2013 (Asst. Year – 2008-09)

For Appellant: Dr. PK Srihari, Addl. CITFor Respondent: Shri PK Prasad, Advocate

Section 10A

…nover. 8. At the outset, we note that this issue of exclusion of the expenses incurred in foreign exchange from the export turnover as well as from the total turnover is settled by the judgment of Hon’ble Jurisdictional High Court in the case of Tata Elxsi, 349 ITR 98 where in the Hon’ble High Court has held in para 17 and 18 as under : IT(TP)A No.608/B/13 6 “17. From the aforesaid judgments, what emerges is that, there should be uniformity in the ingredients of both the numerator and the denominator of the formula, since otherwise it would produce anomalies or absurd results. Section 10A is a beneficial se…

ITO, Bangalore vs. M/S Informatica Business Solutions Pvt. Ltd., Bangalore

In the result, appeal of the Revenue stands dismissed

ITA 457/BANG/2011[2005-06]Status: DisposedITAT Bangalore25 May 2016AY 2005-06

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T(Tp).A No.457/Bang/2011 (Assessment Year : 2005-06) Income Tax Officer (International Taxation), Ward – 11(2), Bengaluru .. Appellant V. M/S. Informatica Business Solutions P. Ltd, No.66/1, Bagmane Tech Park, C. V. Raman Nagar, Bangalore 560 093 .. Respondent Pan : Aabci0762M Assessee By : Shri. P. K. Prasad & Shri. Umashankar, Ca Revenue By : Shri. S. Namirajan, Jcit Heard On : 16.05.2016 Pronounced On : .05.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. P. K. Prasad & Shri. Umashankar, CAFor Respondent: Shri. S. Namirajan, JCIT

Section 10A

…2.2015, of Foreign Tax & Tax Research Division was placed on record. On the other issue viz., deduction u/s.10A, Ld. AR submitted that Ld. CIT (A)’s order was in line with the judgment of Hon’ble jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd (349 ITR 98). Ld. DR fairly agreed, but stated that judgment of Hon’ble jurisdictional High Court has been appealed against before the Hon’ble Apex Court. 03. We have heard the contentions and perused the material on record. In so far as TP issues are concerned, adjustments made under TP was subject matter of MAP which has been resolved through FT & TRD orde…

ITO, Bangalore vs. M/S Net Devices India Pvt. Ltd., Bangalore

In the result, the appeal of the Revenue as well as C

ITA 1099/BANG/2011[2005-06]Status: DisposedITAT Bangalore25 May 2016AY 2005-06

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

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)

Section 10ASection 80HSection 92C(2)

…pose of computation of deduction under Section 10A of the Income Tax Act, 1961 (in short 'the Act'). 5.1 We have heard the rival submission and perused the material on record. The Hon’ble Karnataka High Court in the case of CIT v M/s Tata Elxsi Ltd. & Others 349 ITR 98 (Kar) had held that while computing the exemption u/s 10A, if the export turnover in the numerator is to be arrived at after excluding certain expenses, the same should also be excluded from the total turnover in the denominator. The relevant finding of the Hon’ble jurisdictional High Court reads as follows:- “………..Section 10A is enacted as an inc…

M/S. Lsi Technologies India Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, both the appeals are partly allowed

ITA 1380/BANG/2010[2006-07]Status: DisposedITAT Bangalore13 May 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

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

Section 144Section 92CSection 92C(3)

…A. IT(TP)A Nos.1380 & 1381/Bang/2010 33. We have heard the ld. DR and the ld. AR as well as considered the material on record. At the outset, we note that this issue is covered by the Hon'ble jurisdictional High Court in the case of ACIT v. Tata Elxsi Ltd., 349 ITR 98 [Karn], wherein the Hon’ble High Court has held as under:- “10. The Bombay High Court had an occasion to consider the meaning of the word 'total turnover' in the context of Section 10-A, in the case of CIT v. Gem Plus Jewellery India Ltd. [2011] 330 ITR 175 [2010] 194 Taxman 192 (Bom.). Interpreting sub-Section (4) of Section 10-A, it is held as…

ITO, Bangalore vs. M/S Freescale Software India Pvt. Ltd., Bangalore

In the result, the appeal of the assessee as well as of the revenue

ITA 1612/BANG/2013[2005-06]Status: DisposedITAT Bangalore06 May 2016AY 2005-06

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

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. Shankar Prasad, JCIT

Section 10ASection 251(1)(a)Section 92C

…rnover also, as clause(iv) of the explanation to sec.10A provides that such expenses are to be reduced only from the export turnover. 3. The CIT(A) erred in not appreciating the fact that the jurisdictional High Court’s decision in the case of Tata Elxsi Ltd. 349 ITR 98 has not been accepted by the department and an appeal has been filed before the Hon’ble Supreme Court. 4. The CIT(A) erred in directing the TPO to exclude companies which are functionally dissimilar subject to the guidelines laid down by the Delhi Bench of the Tribunal in the case of Actis Advisers P.Ltd Vs DCIT 20 ITR (Trib.)138 without appreciat…

ITO vs. M/S Intellinet Technologies India Pvt. Ltd

In the result, the appeal filed by the Revenue stands dismissed

ITA 1667/BANG/2013[2008-09]Status: DisposedITAT Bangalore29 Apr 2016AY 2008-09

Bench: Shri Ak Garodia & Shri Vijaypal Raothe Income-Tax Officer, Ward-11(2), Bangalore. . Appellant Vs. M/S Intellinet Technologies India Pvt. Ltd., No.810, 5Th Cross, 12Th Main, Koramangala. . Respondent Appellant By : Shri Kc Das, Jcit, Respondent By : Shri Bharath L, Ca Date Of Hearing : 28-04-2016 Date Of Pronouncement : 29-04-2016 O R D E R

For Appellant: Shri KC Das, JCITFor Respondent: Shri Bharath L, CA

Section 10ASection 25(1)(a)Section 251Section 92C

…unds raised by the revenue are as under: “(1) The order of learned CIT(A) is opposed to law and the facts and circumstance of the case. (2) The CIT(A) erred in directing the AO to follow the ration laid down by the Hon’ble Court in the case of Tata Elxsi Ltd, 349 ITR 98 and exclude Rs.13,96,875/- being the communication expenses and expenses incurred in foreign currency attributable to delivery of software services outside India from the total turnover also while computing the deduction u/s 10A of the IT Act, without appreciating the fact that there is no provision in sec. 10A that such expenses should be reduced…

Softbrands India Pvt. Ltd vs. A.C.I.T

In the result, grounds 10 to 18 of the assessee are treated as partly allowed

ITA 1550/BANG/2012[2008-09]Status: DisposedITAT Bangalore29 Apr 2016AY 2008-09

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T(Tp).A No.1550/Bang/2012 (Assessment Year : 2008-09) Infor (Bangalore) P. Ltd, (Earlier : Softbrands India P. Ltd) Prestige Obelisk, Level 9, Kasturba Road, Bangalore 560 001 .. Appellant Pan : Aafc9041K V. Asst. Commissioner Of Income-Tax, Circle -12(3), Bengaluru .. Respondent Assessee By : Shri. Cherian K. Baby, Ca Revenue By : Shri. G. R. Reddy, Cit-Dr-I Heard On : 29.03.2015 Pronounced On : 29.04.2015 O R D E R Per Abraham P. George:

For Appellant: Shri. Cherian K. Baby, CAFor Respondent: Shri. G. R. Reddy, CIT-DR-I

Section 10ASection 70Section 92C

…e been deducted from export turnover. As per the Ld. AR even if it had to be so excluded, reduction of equal amount had to be given from the total turnover also in view of the judgment of Hon'ble jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd [349 ITR 98]. 4. Ld. DR on the other hand supported the orders of authorities below. 5. We have perused the orders and heard the rival contentions. In view of Explanation 2(iv) to Section 10A of the Act, which defines 'export turnover', we are unable to accede to the contention of the Ld. AR that travelling expenditure had to be included in the export turno…

M/S. Affiliated Computer Services of India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1303/BANG/2010[2006-07]Status: DisposedITAT Bangalore27 Apr 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Keerthi Narayan, C.AFor Respondent: Shri G.R. Reddy, CIT-I (D.R)

Section 10ASection 143(3)Section 253(1)(d)

…and foreign travel expenditure from export turnover for the purpose of deduction under Section 10A. 3.1 We have heard the rival submission and perused the material on record. The Hon’ble Karnataka High Court in the case of CIT v M/s Tata Elxsi Ltd. & Others 349 ITR 98 (Kar) had held that while computing the exemption u/s 10A, if the export turnover in the numerator is to be arrived at after excluding certain expenses, the same should also be excluded from the total turnover in the denominator. The relevant finding of the Hon’ble jurisdictional High Court reads as follows:- 4 I T (T.P) A No.1303/Bang/2010 “……….…

DCIT, Bangalore vs. M/S Cambridge Solutions Pvt. Ltd., Bangalore

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

ITA 1388/BANG/2015[2008-09]Status: DisposedITAT Bangalore22 Apr 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 2(1)(1), Bangalore. … Appellant Vs. M/S.Cambridge Solutions Pvt. Ltd. Sjr Park, No.13, 14 & 15, Epi Indl. Area, Phase I, Whitefield, Bangalore-560066. … Respondent Pan: Aavcs 9393 L

For Appellant: Shri Sunil Kumar Agarwal, JCIT(DR)For Respondent: Shri Keerthi Narayan, CA

Section 10Section 10ASection 143(1)Section 143(3)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Deputy Commissioner of Income-tax, Circle 2(1)(1), Bangalore. … Appellant Vs. M/s.Cambridge Solutions Pvt. Ltd. SJR Park, No.13, 14 & 15, EPI Indl. Area, Phase I, Whitefield, Bangalore-560066. … Respondent PAN: AAVCS 9393 L Appellant by : Shri Sunil Kumar Agarwal, JCIT(DR) Respondent by : Shri Keerthi Narayan, CA. Date of hearing : 21/04/2016 Date of pronouncement : 22/04/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue and is direct…

DCIT vs. M/S Electronics for Imaging India P. Ltd., Bangalore

In the result, the appeal of Revenue is partly allowed, whereas the appeal of assessee is allowed

ITA 285/BANG/2013[2008-09]Status: DisposedITAT Bangalore22 Apr 2016AY 2008-09

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

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT (DR)

Section 133(6)Section 234BSection 92C(2)

…omputing deduction u/s. 10A of the I.T. Act. IT(TP)A No.227 & 285/Bang/2013 Page 8 of 40 11. In the rejoinder, it was submitted by the ld. AR of assessee that as per judgment of Hon’ble High Court of Karnataka rendered in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), total turnover is sum total of export turnover and domestic turnover and therefore, if an item is excluded from export turnover, total turnover also goes down by that amount as a consequence. 12. We have considered the rival submissions. We find that in the present case, the TPO has considered 20 comparables and worked out the average mar…

Electronics for Images India Pvt, . Ltd., Bangalore vs. DCIT

In the result, the appeal of Revenue is partly allowed, whereas the appeal of assessee is allowed

ITA 227/BANG/2013[2008-09]Status: DisposedITAT Bangalore22 Apr 2016AY 2008-09

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

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT (DR)

Section 133(6)Section 234BSection 92C(2)

Pr. Commissioner of Income Tax vs. M/S Quality Engineering & Software Technologies P

The appeal is dismissed

ITA/716/2015HC Karnataka22 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10ASection 260

…ing before the Hon’ble Supreme Court? 3. Learned Counsel appearing for the appellants fairly concede that the issue is covered by the decision of this Court in the case of Commissioner of Income Tax And Another Vs. Tata Elxsi Ltd reported at (2012) 349 ITR 98 (Karn.). However, it was submitted that the matter is carried before the Apex Court and therefore, the appropriate observations may be made in the event this Court is not inclined to admit the matter on the ground that substantial questions of law do not arise for consideration. 4. In our view since as on today, the matter is covered by…

DCIT, Bangalore vs. M/S Keane International (India) Pvt. Ltd., Bangalore

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

ITA 1496/BANG/2013[2005-06]Status: DisposedITAT Bangalore06 Apr 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri G.R.Reddy, CIT(DR)

Section 92C

…re, held that the same should be reduced from the export turnover as well as the total turnover for the purpose of computing deduction u/s 10A of the Act placing reliance on the decision of the jurisdictional High Court in the case of CIT vs. Tata Elxsi Ltd. (349 ITR 98). 7. Being aggrieved by that part of the ld.CIT(A)’s order which is against the assessee-company, the assessee-company is in appeal before us in the present appeal with the following grounds of appeal: IT(TP)A Nos.1487 & 1496/Bang/2013 Page 9 of 33 “On the facts and in the circumstances of the case and in law, 1. the learned CIT(A) has erred in…

Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore vs. M/S Software Ag Bangalore Technologies P Ltd, Bangalore

In the result, the appeal and the Cross Objection are partly allowed

ITA 1628/BANG/2014[2010-11]Status: DisposedITAT Bangalore31 Mar 2016AY 2010-11

Bench: Shri Abraham P. Geoge & Shri Vijay Pal Rao

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Saravanan, Jt. CIT(DR)

Section 10Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ABRAHAM P. GEOGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IT(TP)A No.1628/Bang/2014 Assessment year : 2010-11 The Deputy Commissioner of Vs. M/s. Software AG Bangalore Income Tax, Technologies Pvt. Ltd., Circle 6(1)(2), Exora Business Park, Wing B, 1st Floor, Electra, Bangalore. Marathahalli – Sarjapura Outer Ring Road, Bangalore – 560 103. PAN: AAACW 5438M APPELLANT RESPONDENT CO No.72/Bang/2015 [in IT(TP)A No.1628/Bang/2014] Assessment year : 2010-11 M/s. Software AG Bangalore Vs. The Deputy Commissioner of Technologie…

ITO, Bangalore vs. M/S Maxim India Integrated Circuit Design Pvt. Ltd., Bangalore

In the result, the appeal by the Revenue is partly allowed

ITA 28/BANG/2012[2005-06]Status: DisposedITAT Bangalore31 Mar 2016AY 2005-06

Bench: Shri Abraham P. Geoge & Shri Vijay Pal Rao

For Appellant: Dr. P.K. Srihari, Addl. CIT(DR)For Respondent: None

Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ABRAHAM P. GEOGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IT(TP)A No.28/Bang/2012 Assessment year : 2005-06 The Income Tax Officer, Vs. M/s. Maxim India Integrated Ward 12(1), Circuit Design Pvt. Ltd., Bangalore. No.132/133, West Wing II Floor, Yamalur Post, Off Airport Road, Bangalore – 560 037. PAN: AACCM 9437E APPELLANT RESPONDENT Appellant by : Dr. P.K. Srihari, Addl. CIT(DR) Respondent by : None Date of hearing : 23.02.2016 Date of Pronouncement : 31.03.2016 O R D E R Per Vijay Pal Rao, Judicial Member This appea…

The Commissioner of Income-Tax vs. M/S. Business Process

The appeal is dismissed

ITA/668/2015HC Karnataka31 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10ASection 260

…in the circumstances of the case, in allowing relief to the assessee relying on the decision of the Hon’ble High Court of Karnataka which has not reached its finality and SLP has been filed against such order on this issue in the case of Tata Elxsi Ltd 349 ITR 98(KAR)? 2. Learned counsel appearing for the appellant- Revenue Mr.K.V.Aravind as well as Sri E.I.Sanmathi concede that the issue is as such covered by Tata Elxsi Ltd 349 ITR 98(KAR). However, they submit that the matter is carried before the Apex Court and SLP is pending. 3. In our view, when the issues are already covered by the deci…

Assistant Commissioner of Income Tax, Bangalore vs. M/S Logica P Ltd, Bangalore

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

ITA 1664/BANG/2014[2009-10]Status: DisposedITAT Bangalore18 Mar 2016AY 2009-10

Bench: Shri B. Ramakotaiah & Shri Narendra Kumar Choudhuryit(Tp)A No.1621/Bang/2014 Assessment Year : 2009-10 M/S. Logica Private Limited Deputy Commissioner Of Income (Now Merged With Cgi Information Vs. Tax, Systems & Management Circle-11(5), Consultants Private Limited) Bangalore E-City, Tower 2, 95/1 & 95/2, Electronic City Phase 1 (West), Bangalore Pan: Aaacl3330M Appellant Respondent

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR II

Section 10A

…d on that. It is admitted that on a parity of comparison, whatever is reduced from the export turnover has to be reduced from the total turnover and this principle was accepted by the jurisdictional Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd.,342 ITR 98(Kar) which the Ld CIT(A) has followed. We do not see any reason to interfere with the above. CIT(A) direction that whatever is excluded from the export turnover should also be excluded from the total turnover is upheld. Revenue’s grounds on this issue are accordingly dismissed. IT(TP)A Nos. 1621 & 1664 /Bang/2014 Page 5 of 21 9. Ground No. 4 an…