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.

Sungard Solutions (India) P. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of Revenue in ITA

ITA 338/PUN/2016[2011-12]Status: DisposedITAT Pune14 Feb 2020AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…d expenditure incurred towards communication for delivery of software outside India needs to be excluded only from export turnover. He was further of the view that though the Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd., Vs. ACIT reported in 349 ITR 98 has taken a view in favour of the assessee but Revenue had not accepted the decision of Hon’ble Karnataka High Court and filed appeal before the Hon’ble Apex Court, which is pending for decision. He therefore held that the expenditure is only required to be reduced from export turnover alone. Aggrieved by the order of TPO/AO, assessee carried the…

M/S Sungard Solutions (India) Private Limited, Pune vs. DCIT, Bangalore

In the result, the appeal of Revenue in ITA

ITA 540/BANG/2015[2010-11]Status: DisposedITAT Pune14 Feb 2020AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…d expenditure incurred towards communication for delivery of software outside India needs to be excluded only from export turnover. He was further of the view that though the Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd., Vs. ACIT reported in 349 ITR 98 has taken a view in favour of the assessee but Revenue had not accepted the decision of Hon’ble Karnataka High Court and filed appeal before the Hon’ble Apex Court, which is pending for decision. He therefore held that the expenditure is only required to be reduced from export turnover alone. Aggrieved by the order of TPO/AO, assessee carried the…

DCIT, Bangalore vs. M/S Sungard Solutions India Pvt. Ltd., Bangalore

In the result, the appeal of Revenue in ITA

ITA 519/BANG/2015[2010-11]Status: DisposedITAT Pune14 Feb 2020AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…d expenditure incurred towards communication for delivery of software outside India needs to be excluded only from export turnover. He was further of the view that though the Hon’ble Karnataka High Court in the case of Tata Elxsi Ltd., Vs. ACIT reported in 349 ITR 98 has taken a view in favour of the assessee but Revenue had not accepted the decision of Hon’ble Karnataka High Court and filed appeal before the Hon’ble Apex Court, which is pending for decision. He therefore held that the expenditure is only required to be reduced from export turnover alone. Aggrieved by the order of TPO/AO, assessee carried the…

M/S Mformation Software Technologies India Private Limited, Bangalore vs. ITO, Bangalore

In the result appeal by the revenue is dismissed while the appeal by the Assessee is partly allowed

ITA 632/BANG/2015[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiait(Tp)A No.632 /Bang/2015 Assessment Year : 2009-10

For Appellant: Shri P.C.Khincha, CAFor Respondent: Shri Manjeet Singh, Addl.CIT
Section 92Section 92CSection 92C(2)

…s that are reduced from the export turnover should also be reduced from the total IT(TP)A Nos.632 & 658(B)/2015 8 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). The CIT(A) accepted the alternate plea of the Assessee. The revenue is in appeal against the order of CIT(A). 15. 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 [20…

24/7 Customer Private Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal filed by assessee stands dismissed as withdrawn in respect of transfer pricing issues

ITA 689/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Feb 2020AY 2011-12

Bench: Shri. A. K. Garodia & Smt. Beena Pillaiit(Tp)A 689/Bang/2016 Assessment Year : 2011 – 12 M/S. 24/7 Customer Pvt. Ltd., Deputy Commissioner Of Income Prestige Tech Platina – 2, Tax, Survey Nos. 32/1, 32/2, 34/1, Ward 2 (1) (1), 34/2, 34/3, 34/4, Room No. 217, 2Nd Floor, Kadubeesanahalli Village, Bmtc Building, Varthur Hobli, Outer Ring Vs. Koramangala, Road Between Sarjapur & Bangalore – 560 047. Marathahalli, Bangalore – 560 087. Pan No : Aaacz1014A Appellant Respondent & It(Tp)A 591/Bang/2016 Assessment Year : 2011 – 12

For Appellant: Shri. Sumit LovaniwalaFor Respondent: Mr. Muzaffar Hussain, CIT - DR
Section 10Section 2Section 36

…e us. 6.1. Ground no.1 in revenue appeal and Ground no. 12 of assessee appeal pertains to same issue. 7. Both sides also submitted that this issue stands settled by the decision of Hon’ble jurisdictional High Court in case of CIT vs Tata Elxsi Ltd reported in 349 ITR 98, wherein Hon’ble High Court held that; total turnover consists of export turnover and the turnover from local sales. Export turnover constituted numerator of the formula provided under section 10 A of the Act, and also forms a constitute element in denominator, in as much as the export turnover is part of the total turnover. Accordingly, if an amo…

Asst.C.I.T., Bangalore vs. M/S Anz Support Services India Private Ltd., Bangalore

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

ITA 40/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Feb 2020AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(T.P)A No.40/Bang/2016 (Assessment Year: 2011-12) Asst. Commissioner Of Income Tax, Circle 1(1)(1), Bangalore. ….Appellant Pan Aagca 5549M Vs. M/S. Anz Support Services India Pvt. Ltd., Encalyptus, Manyata Embassy Business Park-Sez, Orr, Nagavara & Rachenahalli Vill. K.R.Puram Hobli, Bangalore-560 045. ……Respondent. C.O. No.35/Bang/2016 ( In It(T.P)A No.40/Bang/2016) (Assessment Year: 2011-12) (By Assessee) Assessee By: Shri Keerthi Narayan, C.A. Revenue By: Ms. Neera Malhotra, Cit (D.R)

For Appellant: Shri Keerthi Narayan, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)
Section 10ASection 143(2)Section 143(3)Section 144C(5)Section 92BSection 92C

…icer for reducing the communication and other foreign expenses only 10 IT(TP)A No.40/Bang/2016 & C.O. No.35/Bang/2016 from the export turnover. The DRP relying on the decision of jurisdictional High Court in the case of Tata Elxsi Limited Vs. CIT reported in 349 ITR 98 directed the Assessing Officer to reduce the expenses from total turnover.The ld. DR could not controvert the observations of DRP. Even though SLP is filed by the Revenue in the Hon'ble Supreme Court, the Tribunal is bound by the decision of jurisdictional High Court. Accordingly, we do not find any merits in the submissions of ld. DR and the grou…

DCIT, Bangalore vs. M/S Logica Pvt. Ltd., Bangalore

In the result appeal and cross objection filed by assessee stands allowed as indicated hereinabove

ITA 505/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jan 2020AY 2011-12

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143Section 144C

…ITA (TP) A No. 505/B/2016 (revenue’s appeal) CO No.146/B/2016 A.Y:2011-12 “1. On the issue of excess claim u/s 10A and 10AA, whether the DRP was right in relying on the decision of the Hon’ble High Court of Karnataka in the case of Tata Elxsi & Others v. CIT (349 ITR 98) and in allowing the claim in favour of the assessee and against the Revenue. The decision is not accepted in principle but due to low tax effect, further appeal is suggested. 2. On the issue of disallowance of software expenses whether the DRP was right in relying upon the decision of the Hon’ble ITAT in assessee’s own case for A.Y. 2008-09 and i…

M/S.Kaypee Electronics & Associates Pvt. Ltd., Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, one appeal of the assessee for A

ITA 86/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Jan 2020AY 2012-13

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri Ajay Rotti, C. AFor Respondent: Shri Muzaffar Hussain, CIT DR
Section 10ASection 143

…not pressed. 3. First, we decide the corporate Tax issue raised in A. Y. 2010 – 11 & 2011 – 12. This issue is now covered in favour of the assessee by the Judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Tata Elxsi Ltd. As reported in 349 ITR 98. This was held in this case that Total Turnover is sum total of Domestic Turnover and Export Turnover and therefore, if an amount is reduced from Export Turnover, Total Turnover also gets reduced by the same amount. Respectfully following this judgment, we direct the AO to recompute the deduction allowable to the assessee u/s 10A by reducing the s…

M/S Kaypee Electronics & Associates Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, one appeal of the assessee for A

ITA 159/BANG/2015[2010-11]Status: DisposedITAT Bangalore17 Jan 2020AY 2010-11

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri Ajay Rotti, C. AFor Respondent: Shri Muzaffar Hussain, CIT DR
Section 10ASection 143

…not pressed. 3. First, we decide the corporate Tax issue raised in A. Y. 2010 – 11 & 2011 – 12. This issue is now covered in favour of the assessee by the Judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Tata Elxsi Ltd. As reported in 349 ITR 98. This was held in this case that Total Turnover is sum total of Domestic Turnover and Export Turnover and therefore, if an amount is reduced from Export Turnover, Total Turnover also gets reduced by the same amount. Respectfully following this judgment, we direct the AO to recompute the deduction allowable to the assessee u/s 10A by reducing the s…

M/S Kaypee Electronics & Associates Pvt Ltd, Bangalore Rural District vs. The Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, one appeal of the assessee for A

ITA 2063/BANG/2017[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri Ajay Rotti, C. AFor Respondent: Shri Muzaffar Hussain, CIT DR
Section 10ASection 143

…not pressed. 3. First, we decide the corporate Tax issue raised in A. Y. 2010 – 11 & 2011 – 12. This issue is now covered in favour of the assessee by the Judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Tata Elxsi Ltd. As reported in 349 ITR 98. This was held in this case that Total Turnover is sum total of Domestic Turnover and Export Turnover and therefore, if an amount is reduced from Export Turnover, Total Turnover also gets reduced by the same amount. Respectfully following this judgment, we direct the AO to recompute the deduction allowable to the assessee u/s 10A by reducing the s…

M/S Kaypee Electronics & Associates Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, one appeal of the assessee for A

ITA 132/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 Jan 2020AY 2011-12

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri Ajay Rotti, C. AFor Respondent: Shri Muzaffar Hussain, CIT DR
Section 10ASection 143

…not pressed. 3. First, we decide the corporate Tax issue raised in A. Y. 2010 – 11 & 2011 – 12. This issue is now covered in favour of the assessee by the Judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Tata Elxsi Ltd. As reported in 349 ITR 98. This was held in this case that Total Turnover is sum total of Domestic Turnover and Export Turnover and therefore, if an amount is reduced from Export Turnover, Total Turnover also gets reduced by the same amount. Respectfully following this judgment, we direct the AO to recompute the deduction allowable to the assessee u/s 10A by reducing the s…

Rambus Chip Technologies(India) Pvt Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

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

ITA 978/BANG/2017[2011-12]Status: DisposedITAT Bangalore10 Jan 2020AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadalerambus Chip Technologies (India) Pvt. Ltd., 12Th Floor, Tower C & D, Ibc Knowledge Park, 4/1, Bannerghatta Road, Bangalore-560 029 ….Appellant Pan Aaccr 8522M Vs. Asst. Commissioner Of Income Tax, Circle 5(1)(1), Bangalore. ……Respondent. It(Tp)A No.1029/Bang/2017 (Assessment Year : 2011-12) (By Revenue) Assessee By: S/Shri G.C. Srivastava & Umashankar, Advocates. Revenue By: Smt. R. Premi, Jcit (D.R)

For Appellant: S/Shri G.C. Srivastava & Umashankar, AdvocatesFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 10ASection 115JSection 143(2)Section 143(3)Section 2Section 92CSection 92D

…the export turnover and total turnover for the purpose of deduction under Section 10A of the Act. The ld. AR supported the orders of the learned CIT (Appeals) and Hon'ble jurisdictional High Court decision in the case of Tata Elxsi Limited Vs. CIT reported in 349 ITR 98. We found this issue was considered by the jurisdictional High Court in the case of Tata Elxsi Limited Vs. CIT (supra) and ld Cit(A) fallowed the Hon’ble High court decision and Granted Relief. 17 IT(T.P)A No.1029/Bang/2017 & ITA No.978/Bang/2017 Accordingly we are not inclined to interfere with the order of Cit (A) and confirm the same and dismi…

DCIT vs. M/S Analog Dvices India Pvt. Ltd

In the result cross objection filed by assessee stands allowed

ITA 619/BANG/2013[2005-06]Status: DisposedITAT Bangalore20 Dec 2019AY 2005-06

Bench: Shri A.K.Garodia & Smt.Beena Pillai, Judical Member It(Tp)A No.619(Bang)/2013 (Assessment Year : 2005-06) The Deputy Commissioner Of Income Tax, Circle-11(1), Bangalore Appellant Vs M/S Analog Devices India Pvt. Ltd., Rmz Infinity No.3, Level-6, Tower-D, Old Maras Road, Bangalore-560 016. Pan No.Aabca1873F Respondent & C.O.No.155(B)/2015 (In It(Tp)A No.619(B)/2013 (Assessment Year : 2005-06) (By Assessee) Appellant By : Shri K.N. Dhandpani, Addl.Cit Revenue By : Shri Darpan Kirpalani, Ca

For Appellant: Shri K.N. Dhandpani, Addl.CITFor Respondent: Shri Darpan Kirpalani, CA
Section 10A

…ue, in respect of exclusion of telecommunication expenses while computing deduction under section 10 A of the Act, upheld by Ld. CIT (A). 12.1 Ld.AR placed reliance upon the decision of Hon’ble Karnataka High Court in case of CIT vs Tata Elxsi Ltd reported in 349 ITR 98 and submitted that this issue stands covered in favour of assessee. 12.2. On the contrary, Ld.CIT DR placed reliance upon order passed by Ld.AO. 12.3 We have perused submissions advanced by both sides in the light of the records placed before us. It is observed that, Hon’ble Karnataka High Court in case of CIT vs Tata Elxsi Ltd(supra) on identical…

M/S Symphony Infospace (India) Pvt. Ltd., Bangalore vs. ITO, Bangalore

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

ITA 565/BANG/2016[2011-12]Status: DisposedITAT Bangalore06 Dec 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleharman Connected Services Corporation India P. Ltd., (Erstwhile Symphony Infospace (India) P. Ltd.) Plot No.3 & 3A, Eoiz Indl. Area, Krishnarajapuram Hobli, Bangalore-560066 ….Appellant Pan Aalcs 9142F Vs. Income Tax Officer, Ward 6(1)(4), Bangalore. ……Respondent.

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri C H Sundar Rao, CIT (D.R)
Section 10ASection 154Section 234BSection 234DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Harman Connected Services Corporation India P. Ltd., (Erstwhile Symphony Infospace (India) P. Ltd.) Plot No.3 & 3A, EOIZ Indl. Area, Krishnarajapuram Hobli, Bangalore-560066 ….Appellant PAN AALCS 9142F Vs. Income Tax Officer, Ward 6(1)(4), Bangalore. ……Respondent. Assessee By: Shri Sharath Rao, CA Revenue By: Shri C H Sundar Rao, CIT (D.R) Date of Hearing : 26.11.2019 Date of Pronouncement : 06.12.2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM :…

Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru vs. M/S Indecomm Global Services (India ) Pvt Ltd, Bengaluru

In the result, the appeal by the Assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 2588/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year: 2011-12 M/S.Indecomm Global Services Vs. The Deputy Commissioner Of (India) Pvt.Ltd., Income Tax, 4Th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2Nd Amarjyothi Layout, Inner Ring Road, Floor, Bmtc Building, 80 Feet Road, Koramangala, 6Th Block, Domlur, Bengaluru – 560 071. Pan: Aabcb 6817 E Bengaluru - 560095. Appellant Respondent Assessment Year : 2011-12 The Deputy Commissioner Of Vs. M/S.Indecomm Global Services Income Tax, (India) Pvt.Ltd., Circle 3(1)(1), Room No.227, Indecomm House, No.30, 2Nd Floor, Bmtc Building, Laskar Hosur Road, Adugodi, 80 Feet Road, Koramangala, 6Th Block, Bangalore – 560 030. Bangalore-560095. Pan: Aabcb 6817 E Appellant Respondent Assessee By : Shri K.R.Vasudevan, Advocate Respondent By : Smt.Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2019 Date Of Pronouncement : 27.11.2019 O R D E R Per N.V. Vasudevan, Vice-

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…e reduced from the total turnover while allowing deduction u/s.10A of the Act. The revenue is in appeal against the aforesaid direction of the CIT(A). It is not in dispute before us that the Hon’ble Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd., 349 ITR 98 (Karnataka) has held that whatever is excluded from the export turnover should also be excluded from the total turnover while computing deduction under section 10A of the Act. This view of the Hon’ble Karnataka High Court has been upheld by the Hon’ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd., (2018) 93 taxmann.com 33 (SC). In vi…

M/S Indecomm Global Services India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal by the Assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 2130/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year: 2011-12 M/S.Indecomm Global Services Vs. The Deputy Commissioner Of (India) Pvt.Ltd., Income Tax, 4Th Floor, Maruti Infotech Building, Circle 3(1)(1), Room No.227, 2Nd Amarjyothi Layout, Inner Ring Road, Floor, Bmtc Building, 80 Feet Road, Koramangala, 6Th Block, Domlur, Bengaluru – 560 071. Pan: Aabcb 6817 E Bengaluru - 560095. Appellant Respondent Assessment Year : 2011-12 The Deputy Commissioner Of Vs. M/S.Indecomm Global Services Income Tax, (India) Pvt.Ltd., Circle 3(1)(1), Room No.227, Indecomm House, No.30, 2Nd Floor, Bmtc Building, Laskar Hosur Road, Adugodi, 80 Feet Road, Koramangala, 6Th Block, Bangalore – 560 030. Bangalore-560095. Pan: Aabcb 6817 E Appellant Respondent Assessee By : Shri K.R.Vasudevan, Advocate Respondent By : Smt.Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2019 Date Of Pronouncement : 27.11.2019 O R D E R Per N.V. Vasudevan, Vice-

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…e reduced from the total turnover while allowing deduction u/s.10A of the Act. The revenue is in appeal against the aforesaid direction of the CIT(A). It is not in dispute before us that the Hon’ble Karnataka High Court in the case of CIT Vs. Tata Elxsi Ltd., 349 ITR 98 (Karnataka) has held that whatever is excluded from the export turnover should also be excluded from the total turnover while computing deduction under section 10A of the Act. This view of the Hon’ble Karnataka High Court has been upheld by the Hon’ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd., (2018) 93 taxmann.com 33 (SC). In vi…

M/S Verisign Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(5), Bangalore

In the result, the revenue’s appeal is dismissed

ITA 2532/BANG/2017[2010-11]Status: DisposedITAT Bangalore15 Nov 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(T.P) A. No.2532/Bang/2017 (Assessment Year: 2010-11) M/S.Verisign Services Vs. Dy. Commissioner Of India Private Limited, Income Tax, No.52, 3Rd Floor, Circle 12(5), 100 Ft. Road, Bangalore. Koramangala, Bangalore-560 034 Pan: Aaacl8712L (Appellant) (Respondent)

For Appellant: Shri Umashankar Gautam, AdvocateFor Respondent: Shri C.H.Sundar Rao, CIT (D.R)
Section 10ASection 143(1)Section 143(2)Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(T.P) A. No.2532/Bang/2017 (Assessment Year: 2010-11) M/s.Verisign Services Vs. Dy. Commissioner of India Private Limited, Income Tax, No.52, 3rd Floor, Circle 12(5), 100 Ft. Road, Bangalore. Koramangala, Bangalore-560 034 PAN: AAACL8712L (Appellant) (Respondent) IT(T.P) A. No.2511/Bang/2017 (Assessment Year: 2010-11) (By Revenue) Assessee By: Shri Umashankar Gautam, Advocate. Revenue By: Shri C.H.Sundar Rao, CIT (D.R) Date of Hearing : 26.09.20…

Emulex Communications Private Limited, Bangalore vs. ITO, Bangalore

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 230/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)
Section 143(3)Section 144C(13)

…ternative, it contended that if the said expenses were to be reduced from its export turnover, then they should also be reduced from its total turnover inter alia in terms of the decision of the Hon'ble High Court of Karnataka in C/T v. Tata Elxsi Ltd. [2012] 349 ITR 98 (Kar). The DRP allowed the alternate contention and directed the AO to recompute the deduction by reducing the expenses both from the export turnover as well as the total turnover. The Revenue is ground Nos. 2 and 3 of its appeal is challenging the above direction of the DRP. IT(TP)A Nos.230 and 152/Bang/2015 Page 19 of 20 25. We are of the view…

ITO, Bangalore vs. M/S Emulex Communications Pvt. Ltd., Bangalore

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 152/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)
Section 143(3)Section 144C(13)

…ternative, it contended that if the said expenses were to be reduced from its export turnover, then they should also be reduced from its total turnover inter alia in terms of the decision of the Hon'ble High Court of Karnataka in C/T v. Tata Elxsi Ltd. [2012] 349 ITR 98 (Kar). The DRP allowed the alternate contention and directed the AO to recompute the deduction by reducing the expenses both from the export turnover as well as the total turnover. The Revenue is ground Nos. 2 and 3 of its appeal is challenging the above direction of the DRP. IT(TP)A Nos.230 and 152/Bang/2015 Page 19 of 20 25. We are of the view…

Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore vs. M/S. Sterling Commerce Solutions India Pvt Ltd, Bangalore

In the result, the appeal of the revenue is dismissed and the cross objection of the assessee is treated as allowed

ITA 1558/BANG/2017[2008-09]Status: DisposedITAT Bangalore23 Oct 2019AY 2008-09

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri B Balakrishna, Addl. CIT (DR)For Respondent: Shri Nageshwar Rao, Advocate
Section 10A

…ting the deduction u/s 10A of the Act. Hence the assessee challenged the above said method of computation made by the AO by filing appeal before Ld CIT(A). 3. The Ld CIT(A) noticed that the Hon'ble Karnataka High Court has held in the case of Tata Elixi Ltd (349 ITR 98)(Kar) that while computing deduction u/s 10A of the Act, if export turnover is arrived at after excluding certain expenditure, then said expenses should also be excluded from Total turnover also. He further noticed that similar view was expressed by Hon'ble Karnataka High Court in the case of Dell International Services P Ltd (21 Taxman 15)(Kar).…