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.

M/S. Multitech Software Systems India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, assessee's appeal for Assessment Year 2006-07 is allowed

ITA 1336/BANG/2010[2006-07]Status: DisposedITAT Bangalore18 Sept 2015AY 2006-07

Bench: Shri Vijaypal Rao & Shri Jason P. Boazi.T.(T.P) A. No.1336/Bang/2010 (Assessment Year : 2006-07) M/S. Multitech Software Systems Vs. Dy. Commissioner Of Income Tax, India Pvt. Ltd., Circle 12(1), Bangalore. No.170, 8Th Cross, 10Th Main, Indiranagar Ii Stage, Bangalore-560 038 Pan Aaacm 9615 Q Appellant Respondent.

For Appellant: Shri A.S. Sriraman, AdvocateFor Respondent: Shri G.R. Reddy, CIT (D.R)
Section 10ASection 143(1)Section 143(3)Section 144CSection 92C

…urnover only. The assessee submits that the aforesaid expenses that are reduced from export turnover should also be reduced from total turnover and 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 (Kar), which decision has been followed by the co-ordinate bench of this Tribunal in the assessee's own case for Assessment Year 2005-06 in IT(TP)A No.175/Bang/2012 dt.30.4.2015. 4.2 We have heard both the learned Authorised Representative and the learned Departmental Representative in the matter. Taking into consideration the decision rendered by…

Principle Commissioner of Income Tax vs. M/S Processor Systems India Pvt Ltd

Appeal stands dismissed

ITA/331/2015HC Karnataka08 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…as well as Sri S Parthasarathi, learned counsel for the respondent and perused the records. 2. The questions involved in this appeal are covered by the decisions of this Court in the cases of Commissioner of Incomes Tax –vs- Tata Elxsi Ltd (2012) 349 ITR 98 and Commissioner of Income Tax –vs- Yokogawa India Ltd., (341 ITR 385). In the light of the aforesaid judgments, this appeal stands dismissed. 3 3. However, it is submitted by learned counsel for the appellants that against the said judgments of this Court, appeals are filed to the Apex Court and are pending consideration.…

Pr Commissioner of vs. M/S Mphasis Finsolutions

Appeal stands dismissed

ITA/381/2015HC Karnataka08 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…JUDGMENT Heard Sri E I Sanmathi, learned counsel for the appellants and perused the records. 2. The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax –vs- Tata Elxsi Ltd (2012) 349 ITR 98. In the light of the aforesaid judgment, this appeal stands dismissed. 3. However, it is submitted by learned counsel for the appellants that against the said 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,…

Prl. Commissioner of Income Tax vs. M/S. Microchip Technology India Pvt. Ltd

Appeal stands dismissed

ITA/405/2015HC Karnataka08 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…JUDGMENT Heard Sri E I Sanmathi, learned counsel for the appellants and perused the records. 2. The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax –vs- Tata Elxsi Ltd (2012) 349 ITR 98. In the light of the aforesaid judgment, this appeal stands dismissed. 3. However, it is submitted by learned counsel for the appellants that against the said 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,…

Pr.Commissioner of vs. M/S. Sasken

Appeal stands dismissed

ITA/389/2015HC Karnataka08 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…e appellants and Sri K K Chaitanya, learned counsel for the respondent and perused the records. 2. The question involved in this appeal is covered by the decision of this Court in the case of Commissioner of Income Tax –vs- Tata Elxsi Limited (2012) 349 ITR 98. In the light of the aforesaid judgment, this appeal stands dismissed. 3. However, it is submitted by learned counsel for the appellants that against the said 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,…

M/S. Goldman Sachs Services Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2006-07 is partly allowed

ITA 1423/BANG/2010[2006-07]Status: DisposedITAT Bangalore07 Sept 2015AY 2006-07

Bench: Shri Vijaypal Rao & Shri Jason P. Boazi.T.(T.P.) A. No.1423/Bang/2010 (Assessment Year : 2006-07) M/S.Goldman Sachs Services Pvt. Ltd., Vs. Dy. Commissioner Of Income Tax, Crystal Downs, Embassy Golf Links, Circle 11(3), Bangalore. Business Park, Off Intermediate Ring Road, Bangalore-560 071 Pan Aaacg 2435N Appellant Respondent.

For Appellant: Shri Ajith Kumar Jain, C.AFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)
Section 10ASection 133(6)Section 143(1)Section 143(3)Section 92C

…n Ground No.15 has also made an alternate plea that the expenses that are reduced from export turnover should also be reduced from total turnover, placing reliance on the decision of the Hon'ble Karnataka High Court in the case of CIT V Tata Elxsi Ltd. (2012) 349 ITR 98 (Kar). 18.2 We have heard both the learned Authorised Representative and the learned Departmental Representative in the matter. Taking into consideration the decision rendered by the Hon'ble High Court of Karnataka in the case of Tata Elxsi Ltd. (supra), we 37 IT (T.P) A No.1423/Bang/2010 Goldman Sachs Services Pvt Ltd are of the view that it wou…

Smt Vijaya H vs. The Commissioner of Police

WPHC/114/2015HC Karnataka07 Sept 2015

Bench: BUDIHAL R.B.,MOHAN M. SHANTANAGOUDAR

Section 260

…ourt in the case of HCL Technologies Ltd. (supra), is quoted below for ready reference:- “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, inte…

ITO, Bangalore vs. M/S Richmond Hotels Pvt. Ltd., Bangalore

In the result, the revenue’s appeals for the AYs 2005-06 and 2008-

ITA 47/BANG/2015[2006-07]Status: DisposedITAT Bangalore04 Sept 2015AY 2006-07

Bench: Shri N.V.Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri Y. Rajendra, CITFor Respondent: Shri Anukur Pai Dhungal
Section 10ASection 263

…ues, the CIT (A) for both the assessment years for relief. After due consideration ITA Nos.641 & 642(B)/13 of the submission of the assessee and also quoting and extracting the ruling of the Hon’ble Karanataka High Court in the case of Tata Elxsi Limited [349 ITR 98 (Kar)] wherein the Hon’ble Court had confirmed the findings of this Tribunal in ITA No.70/2009 dated 30.08.2011, the CIT (A) directed the AO ‘…to reduce the expenditure incurred on foreign currency from both export turnover and total turnover for the purpose of computation of deduction under section 10A of the Act.’ [Refer: Para 6.3. on page 2…

Deputy Commissioner of Income Tax, Circle-12(3), Bangalore vs. M/S Software Ag Bangalore Technolgies P Ltd, Bangalore

In the result, both the appeals by the assessee and the Revenue are partly allowed

ITA 1343/BANG/2014[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 92

…m the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 29. 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. 30. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 31. In view of the binding precedent of the judgment of Hon'ble High Court of Karnataka which is the jurisdictional High Court followed by…

Software Ag Bangalore Techn Pvt Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals by the assessee and the Revenue are partly allowed

ITA 1291/BANG/2014[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 92

…m the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 29. 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. 30. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 31. In view of the binding precedent of the judgment of Hon'ble High Court of Karnataka which is the jurisdictional High Court followed by…

DCIT vs. M/S Quality Engineering & Software Technologies P. Ltd

In the result, the revenue’s appeals for the AYs 2005-06 and 2008-

ITA 641/BANG/2013[2005-06]Status: DisposedITAT Bangalore04 Sept 2015AY 2005-06

Bench: Shri N.V.Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri Y. Rajendra, CITFor Respondent: Shri Anukur Pai Dhungal
Section 10ASection 263

…ues, the CIT (A) for both the assessment years for relief. After due consideration ITA Nos.641 & 642(B)/13 of the submission of the assessee and also quoting and extracting the ruling of the Hon’ble Karanataka High Court in the case of Tata Elxsi Limited [349 ITR 98 (Kar)] wherein the Hon’ble Court had confirmed the findings of this Tribunal in ITA No.70/2009 dated 30.08.2011, the CIT (A) directed the AO ‘…to reduce the expenditure incurred on foreign currency from both export turnover and total turnover for the purpose of computation of deduction under section 10A of the Act.’ [Refer: Para 6.3. on page 2…

Global E- Business Operations Private Limited, Bangalore vs. DCIT, Bangalore

ITA 1678/BANG/2012[2008-09]Status: DisposedITAT Bangalore04 Sept 2015AY 2008-09

Bench: Shri N.V Vasudevan & Shri S Rifaur Rahman

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Smt. Neera Malhotra, CIT
Section 10ASection 133(6)Section 143(3)

…sses from the export turnover and the total turnover. However, the AO has held that the same is to be reduced only from the export turnover and has proceeded to add the same to the total turnover.The jurisdictional Karnataka HC in the case of Tata Elxsi Ltd. (349 ITR 98), also followed by several rulings of this Hon’ble Tribunal, have upheld the principle that in the computation of deduction u/s 10A of the Act, 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 IT(TP)A No.1678/12 6 denominator, since the t…

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

In the result, appeal of the Revenue is dismissed

ITA 1509/BANG/2012[2008-09]Status: DisposedITAT Bangalore04 Sept 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T.(T.P.)A.No.1509/Bang/2012 Assessment Year 2008-2009 The Income Tax Officer M/S. Cerner Health Care Ward 11(1), Bangalore. Vs. Solutions P. Ltd., Bangalore – 560 034. Pan Aaccc3795R (Appellant) (Respondent) For Revenue : Mr. P.K. Srihari For Assessee : Mr. Chavali Narayan Date Of Hearing : 28.07.2015 Date Of Pronouncement : 4.9.2015 Order Per Smt. P. Madhavi Devi, J.M. This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Cit(A)-I, Bangalore Dated 31.08.2012 For The A.Y. 2008-2009 In Granting Relief To The Assessee By Deleting The Disallowances Made By The A.O. Under Section 40(A)(Ia) Of The Act As Well As Section 10A Of The Act.

For Appellant: Mr. Chavali NarayanFor Respondent: Mr. P.K. Srihari
Section 10ASection 143(3)Section 195Section 40

…for such computation, the learned D.R. submitted that the Ld. CIT(A) has followed the decision of the Jurisdictional High Court in the case of Tata Elxsi Limited reported in 6 I.T.(T.P.) A.No.1509/Bang/2012 M/s. Cerner Health Care Solutions P. Ltd., Bangalore 247 CTR 334 even though the same has not been accepted by the department and SLP has been filed before the Hon’ble Supreme Court. 4. The Ld. Counsel for the assessee, on the other hand, supported the orders of the Ld. CIT(A) and submitted that this issue had arisen in assessee’s own case in the earlier A.Y. 2006-2007 wherein the Tribunal had decided both is…

M/S Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is treated as allowed for statistical purposes

ITA 705/BANG/2014[2008-09]Status: DisposedITAT Bangalore26 Aug 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Appellant: Shri K.R. Pradeep, CAFor Respondent: Shri Anurag Sahay, CIT-III(DR)
Section 10BSection 250

…rom the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 4. 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. 5. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 6. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained finalit…

The Commissioner of Income Tax vs. M/S. Exilant Technologies Pvt.Ltd

Appeal stands dismissed

ITA/115/2015HC Karnataka24 Aug 2015

Bench: The Supreme Court.

Section 260Section 260A

…COMING ON FOR ADMISSION THIS DAY, VINEET SARAN,, J., DELIVERED THE FOLLOWING: J U D G M E N T 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 a…

DCIT, Bangalore vs. M/S Sobha Renaissance Information Technology Pvt. Ltd., Bangalore

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

ITA 1571/BANG/2014[2010-11]Status: DisposedITAT Bangalore14 Aug 2015AY 2010-11

Bench: Shri George George, K & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 10ASection 139Section 36

…ght to be reduced also from the total turnover while computing the deduction u/s 10A of the IT Act, 1961. For the above proposition, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of M/s Tata Elxsi Ltd reported in 349 ITR 98. The CIT(A) following the judgment of the Hon’ble jurisdictional High Court allowed the appeal of the assessee. 3 ITA No.1571 (Bang)2014 5.3. The revenue being aggrieved is in appeal before us. 5.4. We have heard the rival submissions and perused the material on record. The issue raised by the revenue is no longer res integra and has now been…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Vvidia Graphics P Ltd, Bangalore

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

ITA 1118/BANG/2014[2009-10]Status: DisposedITAT Bangalore14 Aug 2015AY 2009-10

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

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt. CIT(DR)
Section 10ASection 1O

…rom the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 6. 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. 7. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 8. The grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained finality an…

Nvidia Graphics Private Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 1087/BANG/2014[2009-10]Status: DisposedITAT Bangalore14 Aug 2015AY 2009-10

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

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt. CIT(DR)
Section 10ASection 1O

…rom the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 6. 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. 7. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 8. The grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained finality an…

DCIT, Bangalore vs. M/S Ocwen Financial Solutions Pvt. Ltd., Bangalore

In the result, the appeal by the Revenue is dismissed

ITA 1178/BANG/2012[2008-09]Status: DisposedITAT Bangalore14 Aug 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Appellant: Shri Sunil Kumar Agarwala, Jt. CIT(DR)For Respondent: Shri Manoj Shenoy, CA
Section 10A

…rom the export turnover in accordance with the specific definition cannot be reduced from the total turnover. 4. 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. 5. Aggrieved by the order of the CIT(Appeals), the revenue is in appeal before the Tribunal. 6. The only grievance of the Revenue is that the decision of Hon'ble High Court of Karnataka in Tata Elxsi (supra) has not attained finalit…

DCIT, Bangalore vs. M/S Sketa Software Pvt. Ltd., Bangalore

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

ITA 385/BANG/2014[2006-07]Status: DisposedITAT Bangalore12 Aug 2015AY 2006-07

Bench: Shri George George, K & Shri Jason P Boaz

For Appellant: Shri G. Sivakumar, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 10ASection 143(3)

…es leave to add, alter, amend and/or delete any of the grounds. 7. At the very outset, learned counsel for the assessee submitted that this issue is covered in favour of the assessee by the jurisdictional High Court in the case of CIT Vs M/s Tata Elxsi Ltd.,349 ITR 98.(Supra). 8. The learned DR was unable to controvert the above submissions of the learned AR. 9. We have heard the rival submissions and perused the material on record. The issue raised by the revenue is no longer res integra and has now been decided by the Hon’ble High Court of Karnataka in the case of in the case of Tata Elxsi Ltd. in 349 ITR 9…