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 367,154 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.

DCIT, Bangalore vs. M/S Span Outsourceing Pvt. Ltd., Bangalore

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

ITA 53/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Feb 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 6(1)(2), Bangalore. … Appellant Vs. M/S. Span Outsourcing Pvt. Ltd. Hsr Layout, 6Th Sector, Bangalore-560034. … Respondent Pan: Aaics 2409 N

For Appellant: Shri Sunil Kumar Agarwal, JCIT(DR)For Respondent: Shri C.Sandeep, CA
Section 10ASection 36(1)(va)Section 8

…ed from the total turnover for the purpose of computation of deduction u/s 10A of the Act. The ld. CIT(A) accepted the contention of the assessee-company placing reliance on the decision of the Hon'ble High Court of Karnataka in the case of CIT vs Tata Elxsi (349 ITR 98). Since the ld. CIT(A) followed the ratio laid down by the jurisdictional High Court in the case of Tata Elxsi (supra) for allowing the claim of the deduction of the assessee, we do not find any reason to interfere with the reasoning of the ld. CIT(A). Hence, the ground of appeal raised by the revenue in this regard is also dismissed. 5. The th…

DCIT vs. M/S Meccafe Software (India) Pvt. Ltd

In the result, the appeal of Revenue is dismissed

ITA 391/BANG/2013[2008-09]Status: DisposedITAT Bangalore24 Feb 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri G. Manoj Kumar, Addl. CIT (D.R)For Respondent: Shri Ujwal Tiwari, C. A
Section 10Section 10ASection 80H

…presentative and considered the relevant material on record. At the outset we note that this issue is covered in favour of the assessee by the decision of the Hon'ble jurisdictional High Court of Karnataka in the case of CIT V Tata Elxsi Ltd & Others (2011) 247 CTR 334 (Karnataka) wherein it has been 3 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:- “………..Sect…

DCIT, Bangalore vs. M/S Jaipuria Silk Mills Pvt. Ltd., Bangalore

In the result, appeal of the Revenue stands dismissed

ITA 1036/BANG/2015[2009-10]Status: DisposedITAT Bangalore19 Feb 2016AY 2009-10

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.1036/Bang/2015 (Assessment Year : 2009-10) Deputy Commissioner Of Income Tax, Circle -4(1)(1), Bangalore .. Appellant V. M/S. Jaipuria Silk Mills P. Ltd, No.43, Gudahatti Main Road, Nerlur Post, Anekal Taluk, Bangalore 562107 .. Respondent Pan : Aaacj9390D Assessee By : Shri. Ganeriwala, Ca Revenue By : Dr. P. K. Srihari, Addl. Cit Heard On : 10.02.2016 Pronounced On : 19.02.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. Ganeriwala, CAFor Respondent: Dr. P. K. Srihari, Addl. CIT
Section 10B

…able to the assessee u/s.10B of the Income-tax Act, 1961 (‘ the Act’ in short). 02. It is clear from ground 3 of the Revenue that it is aggrieved on the CIT (A) following the judgment of Hon’ble jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd [349 ITR 98], wherein it was held unequivocally by their Lordships that items excluded from export turnover had to be excluded from the total turnover also while working out the eligible deduction. Since the CIT (A) had followed the judgment of jurisdictional High Court, just for a reason that an SLP has been filed before the Supreme Court, we cannot deviate…

M/A Affiliated Computer Services of India Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1596/BANG/2012[2008-09]Status: DisposedITAT Bangalore19 Feb 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Keerthi Narayan, CAFor Respondent: Smt Neera Malhotra, CIT
Section 10ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘B’ BENCH, BANGALORE BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IT(TP)A No.1596(BNG.)/2012 (Assessment year : 2008-09) M/s Xerox Business Services India Pvt.Ltd. (Erstwhile Affiliated Computer Services of India Pvt.Ltd.,) Level-6, ITPL Innovator Block, Whitefield, Bangalore-560 066 PAN No.AADCA8386M Appellant Vs The Deputy Commissioner of Income Tax, Circle-11(1)5th Floor, R.P.Bhavan, Nrupathunga Road, Bangalore Respondent Assessee by : Shri Keerthi Narayan, CA Revenue by : Smt Neera Malhotra, CIT Date of hearing…

ITO, Bangalore vs. M/S Aurigene Discovery Technologies (P) Ltd., Bangalore

In the result, the revenue’s appeals are dismissed

ITA 804/BANG/2015[2010-11]Status: DisposedITAT Bangalore12 Feb 2016AY 2010-11

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri T.N. Prakash, Addl. CIT (D.R)For Respondent: Shri L. Bharath, C.A
Section 10B

…red in directing the Assessing Officer to follow the ratio laid down by the Hon'ble High Court in assessee's own case for Assessment Year 2009- 10, wherein interalia reliance was placed on the decision of Karnataka High Court in the case of Tata Elxsi Limited 349 ITR 98 and exclude the expenditure incurred in foreign currency towards communication, freight and other charges from the total turnover also while computing the deduction under Section 10B that such expenses should be reduced from the total turnover also, as clause (iii) of the explanation to Section 10B provides that such expenses are to be reduced onl…

The Commissioner of Income-Tax vs. M/S Mind Tree Ltd

Appeal is disposed of following the judgment of this

ITA/252/2013HC Karnataka02 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 10BSection 260

…covered by the judgment of this Court dated 4th August 2015 passed in ITA No. 101/2015 (Commissioner of Income Tax V/S M/s Honeywell Technology Solution Lab Pvt. Ltd.) and the judgment in the case of Commissioner of Income Tax Vs Tata Elxi Limited (2012) 349 ITR 98 and therefore following the said judgments and for the reasons stated therein, the instant appeal may also be dismissed. 4. The submissions of the learned counsel appearing for both the parties is placed on record. 5. In the light of the submissions made by learned counsel appearing for both the parties, the instant - 4 - appea…

DCIT, Bangalore vs. M/S International Stones India Pvt. Ltd., Bangalore

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

ITA 608/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Jan 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 10BSection 143(1)Section 143(3)

…om the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 25. On appeal by the assessee, the CIT(Appeals) following the decision of the Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), held that whatever is excluded from the export turnover, has also to be excluded from the total turnover. 26. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 27. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained fina…

M/S International Stone India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 539/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Jan 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 10BSection 143(1)Section 143(3)

…om the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 25. On appeal by the assessee, the CIT(Appeals) following the decision of the Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), held that whatever is excluded from the export turnover, has also to be excluded from the total turnover. 26. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 27. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained fina…

M/S International Stones I P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 1475/BANG/2014[2011-12]Status: DisposedITAT Bangalore20 Jan 2016AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 10BSection 143(1)Section 143(3)

…om the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 25. On appeal by the assessee, the CIT(Appeals) following the decision of the Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), held that whatever is excluded from the export turnover, has also to be excluded from the total turnover. 26. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 27. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained fina…

M/S |Nternational Stones I P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 1474/BANG/2014[2010-11]Status: DisposedITAT Bangalore20 Jan 2016AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 10BSection 143(1)Section 143(3)

…om the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 25. On appeal by the assessee, the CIT(Appeals) following the decision of the Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), held that whatever is excluded from the export turnover, has also to be excluded from the total turnover. 26. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 27. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained fina…

Deputy Commissioner of Income Tax, Bangalore vs. M/S International Stones India P Ltd, Bangalore

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

ITA 1332/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Jan 2016AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri C. Ramesh, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 10BSection 143(1)Section 143(3)

…om the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 25. On appeal by the assessee, the CIT(Appeals) following the decision of the Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), held that whatever is excluded from the export turnover, has also to be excluded from the total turnover. 26. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 27. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained fina…

The Commissioner of Income Tax vs. M/S Wipro Ge Medical Systems Ltd

Appeal is partly allowed

ITA/902/2008HC Karnataka19 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 10ASection 260Section 260A

…o the assessee. All contentions are left open to the parties. 15 Re. Question No.7 19. Both the parties agree that the issue involved in this question is squarely covered by the Judgment of this Court in the case of Tata Elexsi Ltd.’s case (349 ITR 98). In view of the same, this question is answered against the revenue and in favour of the assessee. Re. Question No.8 20. The issue involved herein is covered against the revenue in the Judgment rendered by this Court in ITA No.391/2008 disposed of on 10.06.2014 which is not disputed by the parties. Accordingly, we answer this quest…

M/S. Textron India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1228/BANG/2010[2006-07]Status: DisposedITAT Bangalore13 Jan 2016AY 2006-07

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoi.T. (T.P) A. No.1228/Bang/2010 (Assessment Year : 2006-07) M/S. Textron India Private Limited, (Formerly Known As Textron Global Technology Centre Pvt. Ltd.) Global Village, Rvce Post, Mylasandra, Off Mysore Road, Bangalore-560 059 …. Appellant. Pan Aacct 0118M Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore. ….. Respondent. Appellant By : Shri P.K. Prasad. Respondent By : Smt. Neera Malhotra, Cit (D.R) Date Of Hearing : 30.11.2015. Date Of Pronouncement : 13.1.2016. O R D E R Per Shri Vijaypal Rao, J.M. :

For Appellant: Shri P.K. PrasadFor Respondent: Smt. Neera Malhotra, CIT (D.R)
Section 133(6)Section 143(3)Section 92C(2)

…Representative and considered the relevant material on record. At the outset we note that this issue is covered in favour of the assessee by the decision of the Hon'ble jurisdictional High Court of Karnataka in the case of CIT V Tata Elxsi Ltd & Others (2011) 247 CTR 334 (Karnataka) wherein it has been 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 1…

ITO, Bangalore vs. M/S Cerner Healthcare Solutions Pvt. Ltd., Bangalore

In the result, the appeal by the revenue is dismissed

ITA 675/BANG/2012[2007-08]Status: DisposedITAT Bangalore08 Jan 2016AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Rao

For Appellant: Dr. P.K.Srihari, Addl.CITFor Respondent: Shri Chavali S. Narayan, CA
Section 10ASection 10A(4)Section 80H

…ices outside India. In the alternative, if the same is reduced from export turnover, it should also be reduced from total turnover. The alternative submission was supported by the decision of the Hon’ble High Court of Karnataka in CIT v. Tata EIxsi Ltd [2012] 349 ITR 98 (Karn). The CIT(A) allowed the alternative claim made by the Assessee by following the decision of the Hon’ble Karnataka High Court in the case of Tata Elxsi (supra). Aggrieved by the order of the CIT(A), the revenue has raised ground No.2 to 4 in this appeal before the Tribunal. 6. We have heard the rival submissions. As far as the alternative c…

M/S. Fcg Software Services (India) Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1447/BANG/2010[2006-07]Status: DisposedITAT Bangalore08 Jan 2016AY 2006-07

Bench: Shri. N. V. Vasudevan & Shri. Abraham P.George

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Ms.Neeru Malhotra, CIT-(DR)
Section 143(3)Section 92Section 92C

…e an alternate prayer that expenses that are reduced from the export turnover should also be reduced from the total turnover and in this regard has placed reliance on the decision of the Hon’ble Karnataka High Court in the case of CIT v. Tata Elxsi Ltd [2012] 349 ITR 98 (Karn), 31. We have heard the ld. counsel for the assessee and the ld. DR on the issues raised in this regard. Taking into consideration the decision rendered by the Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd [2012] 349 ITR 98 (Karn), we are of the view that it would be just and appropriate to direct the Assessing Office…

The Commissinoer of Income Tax vs. M/S Kshema Technologies Ltd

ITA/703/2009HC Karnataka08 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 10ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY 2016 PRESENT THE HON’BLE MR. JUSTICE N.K. PATIL AND THE HON’BLE MRS.JUSTICE S. SUJATHA ITA NO.703/2009 BETWEEN 1. The Commissioner of Income-tax C R Building, Queens Road Bangalore 2. The Asst. Commissioner of Income-tax Circle-12(1) C R Building Queens Road Bangalore … Appellants (By Sri K.V. Aravind, Advocate ) AND M/s. Kshema Technologies Ltd., (Merged with Mphasis BFL Ltd.,) Bagmane Tech Park Byrasandra C V Raman Nagar Bangalore-560 093 … Responde…

Interwoven Software Services India (P) Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1669/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Dec 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri Sharath Rao, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)
Section 143(3)Section 92C

…. counsel for the assessee submitted that if the above expenditure reduced from export turnover should be reduced from total turnover as well in line with the principle emanating from the ruling of Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd. (349 ITR 98) for computing deduction u/s. 10A of the Act. 20. We have heard both the parties. The Hon’ble High Court of Karnataka in the case of CIT v. Tata Elxsi Ltd., 349 ITR 98 (Karn), held that whatever expenditure is excluded from the export turnover, has to be excluded from the total turnover as well. Respectfully following the decision of the Hon’ble…

The Commissioner of Income Tax vs. M/S Crossdomain Solutions Pvt Ltd

Appeal stands dismissed

ITA/384/2012HC Karnataka16 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 260

…ELIVERED THE FOLLOWING: JUDGMENT Learned Counsel for the Appellants has fairly stated that the first question involved in this appeal is covered by the decision of this Court in the case of ‘Commissioner of Income Tax Vs. Tata Elxi Limited’ [2012] 349 ITR 98 and the second question is covered by the decision of this Court in the case of ‘Commissioner of Income Tax Vs. Yokogawa India Limited’ [2012] 349 ITR 98. 2. In the aforesaid Judgments, the questions of law have been answered in favour of the Assessee and against the Revenue. For the reasons given in the aforesaid Judgments, the quest…

The Commissioner of Income-Tax vs. M/S Jaipuria Silk Mills Pvt Ltd

Appeal stands dismissed

ITA/45/2013HC Karnataka16 Dec 2015

Bench: The Supreme Court.

Section 260

…THIS APPEAL COMING ON FOR HEARING, THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING: JUDGMENT The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax Vs Tata Elxi Limited (2012) 349 ITR 98. In the light of the aforesaid judgment, this appeal stands dismissed. 2. However, it is submitted by learned Counsel for the appellants that against the judgment of this Court, an appeal is filed to the Apex Court and is pending consideration. 3. In the event of the Apex Court reversing the judgment of this Court, the…

The Commissioner of Income Tax vs. M/S Jaipuria Silk Mills Pvt Ltd

Appeal stands dismissed

ITA/44/2013HC Karnataka16 Dec 2015

Bench: The Supreme Court.

Section 260

…THIS APPEAL COMING ON FOR HEARING, THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING: JUDGMENT The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax Vs Tata Elxi Limited (2012) 349 ITR 98. In the light of the aforesaid judgment, this appeal stands dismissed. 2. However, it is submitted by learned Counsel for the appellants that against the judgment of this Court, an appeal is filed to the Apex Court and is pending consideration. 3. In the event of the Apex Court reversing the judgment of this Court, the…