CIT v. Tata Elxsi Ltd & Others

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…ny technical services outside India. c) The Hon'ble DRP and Ld. AO has erred in not reducing the aforesaid expenditure from total turnover as well, considering the decision of the Hon'ble Karnataka High Court in the case of CIT vs. M/s. Tata Elxsi Ltd. (2012) 247 CTR 334 (Karnataka I-IC). 9. Disallowance of claim under section 40(a)(ia) of the Act — Rs. 115,236,103 a) The Ld. AO has erred in disallowing Rs. 115,236,103 under section 40(a)(ia) of the Act on the contention that the Appellant has not provided details/ documentary evidences of tax deduction at source. b) The Hon'ble DRP and Ld. AO has erred in not c…

GOOGEL INDIA PVT. LTD. vs. ADDL.C.I.T.,

Bench: Shri George George K. & Ms. Padmavathy S

…istribution rights of Adword programs. 5. The CIT(A) partially allowed the appeal whereby the CIT(A) directed the AO to recompute the deduction u/s. 10A by relying on the decision of the jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd., (2013) 247 CTR 334. With regard to rejection of books and the disallowances made towards AdWord program, the CIT(A) upheld the order of the AO. With regard to the appeal filed against the order u/s.271(1)(c) gave marginal relief by reducing the percentage of penalty levied by the AO. Aggrieved, these orders of the CIT(A) assessee is in appeal before the Tribunal. 6…

M/S GOOGLE INDIA PVT. LTD. vs. ADDL.C.I.T.,

Bench: Shri George George K. & Ms. Padmavathy S

…istribution rights of Adword programs. 5. The CIT(A) partially allowed the appeal whereby the CIT(A) directed the AO to recompute the deduction u/s. 10A by relying on the decision of the jurisdictional High Court in the case of CIT v. Tata Elxsi Ltd., (2013) 247 CTR 334. With regard to rejection of books and the disallowances made towards AdWord program, the CIT(A) upheld the order of the AO. With regard to the appeal filed against the order u/s.271(1)(c) gave marginal relief by reducing the percentage of penalty levied by the AO. Aggrieved, these orders of the CIT(A) assessee is in appeal before the Tribunal. 6…

DCIT, BANGALORE vs. M/S CISCO SYSTEMS BV - INDIA BRANCH, BANGALORE

In the result appeal filed by revenue stands partly allowed and appeal filed by assessee stands allowed

Bench: Shri Br Baskaran & Smt. Beena Pillaiit(It)A No.309/Bang/2016 Assessment Year : 2011-12

…osed to law and facts of the case. 2. The learned DRP was not justified in directing the A.O. to follow the decision of the Hon'ble Court in the case of CIT vs Tata Elxsi and others in the consolidated order dated 30.08.2011 in ITA No. 70/2009 & others (2012) 247 CTR 334 while computing the deduction u/s 1OA. 3. The learned DRP erred in allowing the relief, relying on the decision of the Hon'ble High Court in the case of CIT vs Tata Elxsi and others in the consolidated order dated 30.08.2011 in ITA No. 70/2009 & others (2012) 247 CTR 334, while the same has not been accepted by the department and a SLP has been f…

RADISYS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result appeal filed by assessee stands partly allowed as indicated here and appeal filed by revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.94/Bang/2016 Assessment Year : 2011-12

…order the Ld.AO disallowed a sum of Rs.24,58,203/- being deduction claimed under section 10A of the Act. The Ld.AO made the disallowance on the ground that, the appeal against decision of Hon’ble Karnataka High Court in case of Tata Elxsi, reported in (2011) 247 CTR 334, has been filed by revenue before Hon’ble Supreme Court which was pending during relevant period. 11. On receipt of the draft assessment order, the assessee preferred objections before DRP. The DRP accepted the submissions of assessee and directed Ld.AO to exclude following: Acropetal Technologies Ltd. e-Zest Solutions E Infotech Ltd. ICRA Techno…

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands allowed partly

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

…r section 40(a)(ia) of the Act has to be ignored. • As regards computation of 10A deduction, the DRP directed the Ld.AO to compute in accordance with the decision of Hon’ble Karnataka High Court in case of CIT vs Tata Elxsi Ltd., and others reported in (2011) 247 CTR 334; • the DRP also directed the Ld.AO to recompute the loss arising out of Noida unit against the business income after excluding the transfer pricing adjustment located by assessee in the computation. • DRP also directed to grant TDS credit after verifying the claim of assessee. 20. The Ld.AO upon receipt of DRP directions called upon assessee to f…

DY.C.I.T., BANGALORE vs. M/S CISCO SYSTEMS SERVICES B.V. INDIAN BRANCH, BANGALORE

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

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

…to law and facts of the case. 2. The learned DRP was not justified in directing the A.O. to follow the decision of the Hon’ble High Court in the case of CIT vs Tata Elxsi and others in the consolidated order dated 30.08.2011 in ITA No. 70/2009 & others (2012) 247 CTR 334 while computing the deduction u/s 10A. 3. The learned DRP erred in allowing the relief, relying on the decision of the Hon’ble High Court in the case of CIT vs Tata Elxsi and others in the consolidated order dated 30.08.2011 in ITA No. 70/2009 & others (2012) 247 CTR 334, while the same has not been accepted by the department and a SLP has been f…

DCIT vs. M/S PMC SIERRA INDIA PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal as well as C

Bench: Shri Abraham P George & Shri Vijay Pal Rao

…ve heard the rival submissions as well as considered the relevant material on record. At the outset, we note that this issue is covered 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:- “………..Sectio…

TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

Bench: Shri Abraham P George & Shri Vijay Pal Rao

…s as well as considered the relevant material on record. At the outset, we note that this issue is covered by the 41 IT(TP)A No.1599/Bang/2012 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:- “………..Sectio…

DCIT vs. M/S MECCAFE SOFTWARE (INDIA) PVT. LTD.,,

In the result, the appeal of Revenue is dismissed

Bench: Shri Abraham P George & Shri Vijay Pal Rao

…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…

M/S. TEXTRON INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

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. :

…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 HEALTH CARE SOLUTIONS PVT. LTD.,, BANGALORE

In the result, appeal of the Revenue is dismissed

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 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 AUSTIN MEDICAL SOLUTIONS PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. (T.P) A. No.542/Bang/2012 (Assessment Year : 2008-09) M/S. Austin Medical Solutions Pvt. Ltd., No.23, Sydney Park, 2Nd Floor, Prestige Takt Kasturba Road Cross, Bangalore-560 001 …. Appellant. Pan Aaeca 5725B Vs. The Income Tax Officer, Ward 11(1), Bangalore. ….. Respondent. Appellant By : Shri H.N. Khincha, C.A. Respondent By : Shri P. Dhivahar, Jcit (D.R) Date Of Hearing : 24.06.2015. Date Of Pronouncement : 17.07.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-Iv, Bangalore Dt.24.2.2012 For Assessment Year 2008-09. 2. The Facts Of The Case, Briefly, Are As Under :- 2.1 The Assessee, An Indian Company Engaged In The Business Of Export Of Software & Ites, Filed Its Return Of Income For Assessment Year 2008-09 On 18.12.2008 Declaring Nil Income. In The Return Of Income, The Income From Business Was Computed At Rs.63,02,287; Which Included An Amount Of Rs.28,61,352 By Way Of A Suo Moto Transfer Pricing Adjustment To The Arm’S Length

…of telecommunication expenses only from export turnover, the learned CIT (Appeals) relied upon the decision of the Hon'ble Karnataka 4 IT(T.P)A No.542/Bang/2012 Austin Medical Solutions Pvt Ltd High Court in the case of CIT V Tata Elxsi ltd. & Others (2011) 247 CTR 334 (Kar) to hold that the said expenses should be reduced both from export turnover as well as total turnover. 4. Aggrieved by the order of the CIT (Appeals) – IV, Bangalore dt.24.2.2012 for Assessment Year 2008-09, in denying its claim for deduction under Section 10A of the Act in respect of the suo moto T.P. Adjustment of Rs.28,61,352, the assesse…