CIT v. WIPRO GE MEDICAL SYSTEM LTD.

358 ITR 518High Court2013#6158 most cited

What is CIT v. WIPRO GE MEDICAL SYSTEM LTD. authority for?

To qualify for a Section 10A deduction, an undertaking must be independent of the assessee's existing undertakings, rather than merely an expansion of existing business.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Wipro GE Medical System Ltd. · Section 10A · newly established undertaking · independent undertaking · expansion of business · industrial undertaking · Software Technology Park · STPI unit

Also reported as

50 Taxmann.com 181

Sections most often in play

Section 10ASection 37Section 37(1) of the Income Tax ActSection 43(5)Section 10A of the Income Tax ActSection 194J of the Income Tax ActSection 37(1)Section 43(5) of the Income Tax Act
Read the full judgment

Issues it is cited on

stpi unittest of enduring benefitsection 203convertible foreign exchangesoftware technology parksection 10(2)section 39speculative transactionscheme of arrangementdemergerinfrastructure facilitytax benefit

Judgments citing CIT v. WIPRO GE MEDICAL SYSTEM LTD.

DCIT Central Circle 5 4, Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4767/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

DCIT Central Circle 5(4), Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4715/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

DCIT CC -5 (4), Mumbai vs. L and T Valdel Engineering Limited, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4684/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

DCIT Central Circle 5 4 Mumbai, Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4683/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

DCIT Central Circle 5 4, Mumbai vs. L and T Valdel Engineering Limited, Karnataka

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4682/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

Larsen & Toubro Limited (Successor to M/S L & T Va;De; Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4) Mumbai (Earlier AO Dcitm Circle 11(5) Bangalore, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4555/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4554/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai Earlier AO DCIT, Circle 11(5) Banglore, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4553/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax. Central Circle 5(4) Mumbai(Earlier AO DCIT, Circle 11(5) Bangalore ), Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4552/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

Larsen & Toubro Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai (Earlier AO DCIT, Circle 11(5) Banglore ., Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4551/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…ut means an undertaking independent of ail the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in 'CIT VS. WIPRO GE MEDICAL SYSTEM LTD., 50 TAXMANN.COM 181 (KAR), 'CIT VS. EXPERT OUTSOURCE PVT LTD', 358 ITR 518 (KAR), 'CIT VS. QUEST INFORMATICS PVT LTD', 372 BITR 526 (KAR) and 'PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi High Court. It ha…

DCIT 4(3)(1), Mumbai vs. The Rialto Exim P. Ltd, Mumbai

In the result, Ground No.1 raised by the Revenue is dismissed

ITA 1444/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Dharmvir Yadav, CIT-DRFor Respondent: None
Section 10Section 10ASection 143Section 143(2)Section 4Section 4(11)

…1598 (Karn-HC) 2015 372 ITR 526 (Karn) "Held that law laid down in the CIT V/S Wipro GE Medical system Ltd. (2015) 4 ITR- OL 288(Karn), CIT V. Maxim India Integrated Circuit Design (P) Ltd. (2011)202 Taxman 365 (karn) and CIT v. Expert Outsource(P) LTD (2013) 358 ITR 518(karn) squarely applied to the facts of the case. Therefore, both the lower authorities had rightly allowed the deduction u/s 10A in respect of STPI unit." Followed by CIT v. Wipro GE Medical System Ltd. (2015) 4 ITR-OL 288 (karn) and CIT v. Maxim India Integrated Circuit Design (P) Ltd. (2011) 202 ITR Taxman 365 (karn) and CIT v. Expert Outsource…

Income-Tax Officer, Ward -2(1), Pune vs. M/S. Zentest Labs, Pune

In the result, appeal of the Revenue is dismissed

ITA 154/PUN/2018[2011-12]Status: DisposedITAT Pune29 Jun 2021AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 154/Pun/2018 धनधाारण वषा / Assessment Year : 2011-12 The Income Tax Officer Ward 2(1), Pune. .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Ketan VedFor Respondent: Shri Sudhendu Das
Section 10ASection 10BSection 143(3)

…. CIT(A) erred in deleting the disallowance u/s 10A of the Act by relying on the decision of Hon'ble Pune Tribunal in the assessee's own case for A.Y. 2010-11 wherein the Hon'ble Karnataka High Court's decision in the case of CIT Vs. Expert Outsource (P) Ltd. 358 ITR 518, is relied upon. The Ld. CIT(A) failed to appreciate the fact that Expert Outsource (P) Ltd. began operation prior to the date of registration with STPI but export of goods commenced only after registration with STPI. However, in the present case, the issue is not of conversion of existing unit into STPI, rather it is a case of approval obtained…

Asst.C.I.T., Bangalore vs. M/S Wipro Ltd., Bangalore

ITA 609/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…sment year 2001-02 to 2004-05 in the assessee’s own case reported in 382 ITR 179. On a perusal of decision rendered by Hon’ble High Court, we notice that the High Court, in turn, has followed the decision rendered by it in Wipro GE Medical Systems Ltd. (2014) 50 Taxmann.com 181. 12.4 We have gone through the issue rendered by Hon’ble jurisdictional High Court in the case of Wipro GE Systems Ltd. (supra). For the sake of convenience, we extract below the decision rendered by High Court in the above said case. “7. Re. Point No.2: Chapter 3 of the Act deals with incomes, which do not form part of total income. Secti…

DCIT, Bangalore vs. M/S Wipro Ltd., Bangalore

ITA 467/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Oct 2020AY 2010-11

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…sment year 2001-02 to 2004-05 in the assessee’s own case reported in 382 ITR 179. On a perusal of decision rendered by Hon’ble High Court, we notice that the High Court, in turn, has followed the decision rendered by it in Wipro GE Medical Systems Ltd. (2014) 50 Taxmann.com 181. 12.4 We have gone through the issue rendered by Hon’ble jurisdictional High Court in the case of Wipro GE Systems Ltd. (supra). For the sake of convenience, we extract below the decision rendered by High Court in the above said case. “7. Re. Point No.2: Chapter 3 of the Act deals with incomes, which do not form part of total income. Secti…

The Commissioner of Income Tax vs. M/S L & T Valdel Engineering Pvt Ltd

In the result, the appeal is dismissed

ITA/57/2013HC Karnataka18 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10(2)(ii)Section 10ASection 10A(2)Section 143(2)Section 260Section 260A

…king independent of all the undertakings of the assessee. In support of aforesaid submissions, reliance has been placed on the decisions in ‘CIT VS. WIPRO GE MEDICAL SYSTEM LTD.’, 50 TAXMANN.COM 181 (KAR), ‘CIT VS. 7 EXPERT OUTSOURCE PVT LTD’, 358 ITR 518 (KAR), ‘CIT VS. QUEST INFORMATICS PVT LTD’, 372 BITR 526 (KAR) and ‘PCIT VS. MACQUARIE GLOBAL SERVICES PVT LTD’, 102 TAXMANN.COM 272 (DEL). 5. We have considered the submissions made by learned counsel for the parties and have perused the record. Section 10A has been subject matter of interpretation by this court as well as Delhi Hig…

ITO, New Delhi vs. M/S. B2B Management, New Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 5765/DEL/2014[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2011-12 Ito, Vs. M/S. B2B Management, Ward-271(1),Civic Centre, 5/47, Shyam Singh Street, Minto Road, New Delhi Gopi Nath, New Delhi Pan :Aajfb0165A (Appellant) (Respondent) Appellant By Shri C.P. Singh, Sr.Dr Respondent By Shri Harsh Kumar, Ca

Section 10ASection 10A(1)Section 10A(2)Section 10BSection 143(2)

…hundred percent export oriented undertaking. The assessee claimed that aforesaid circular is equally applicable in respect of Section 10A of the Act as held by the Hon’ble High Court of Karnataka in the case of CIT Vs. Export Outsource Private Limited, (2011) 358 ITR 518. According to the assessee, there is neither reconstruction of the firm nor setting up of by splitting up of an earlier firm. After considering the submission of the assessee the Ld. CIT(A) allowed the claim of the assessee of deduction under section 10A of the Act observing as under: 5 “5. I have carefully considered the submission made by the…

The Commissioner of Income Tax vs. M/S Altair Engineering India Pvt.Ltd

Appeal stands disposed of

ITA/770/2009HC Karnataka20 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 10ASection 260

…Counsel for the respondent. 3. Learned Counsel for the parties have jointly stated that the second question involved in this case is covered by the decision of this Court in the case of Commissioner of Income Tax Vs. Expert Outsource (P.) Ltd., (2013) 358 ITR 518. In the said case, the second question has been answered in favour of the assessee and against the revenue. As such, for the reasons given in the judgment in the case of Expert Outsource (P.) Ltd., (supra), we answer the second question in favour of the assessee and against the revenue. 4. In view of the second question having been answer…

The Commissioner of Income Tax vs. M/S.E 4 E Application Services P. Ltd

The appeal is dismissed

ITA/828/2009HC Karnataka16 Feb 2015

Bench: B.VEERAPPA,N.KUMAR

Section 10ASection 10A(2)Section 10BSection 260Section 271(1)(c)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16th DAY OF FEBRUARY, 2015 PRESENT THE HON' BLE MR. JUSTICE N.KUMAR AND THE HON' BLE MR. JUSTICE B. VEERAPPA INCOME TAX APPEAL No. 828/2009 BETWEEN: 1. The Commissioner of Income Tax, C.R. Building, Queens Road, Bangalore. 2. The Dy. Commissioner of Income-Tax, Circle-11(4), C.R. Building, Queens Road, Bangalore. ... APPELLANTS (BY SRI K V ARAVIND, ADVOCATE) AND: M/s. E 4 E Application Services P. Ltd., (Formerly M/s. Icelerate Technologies P. Ltd.,) No. 109, Koramangala Industrial Layout, 4th Cross, 5t…

The Commissioner of Income Tax vs. M/S.E 4 E Application Services P Ltd

The appeal is dismissed

ITA/829/2009HC Karnataka16 Feb 2015

Bench: B.VEERAPPA,N.KUMAR

Section 10ASection 10A(2)Section 10BSection 260Section 271(1)(c)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16th DAY OF FEBRUARY, 2015 PRESENT THE HON' BLE MR. JUSTICE N.KUMAR AND THE HON' BLE MR. JUSTICE B. VEERAPPA INCOME TAX APPEAL No. 829/2009 BETWEEN: 1. The Commissioner of Income Tax, C.R. Building, Queens Road, Bangalore. 2. The Asst. Commissioner of Income-Tax, Circle-11(3), C.R. Building, Queens Road, Bangalore. ... APPELLANTS (BY SRI K V ARAVIND, ADVOCATE) AND: M/s. E 4 E Application Services P. Ltd., (Formerly M/s. Icelerate Technologies P. Ltd.,) No. 109, Koramangala Industrial Layout, 4th Cross,…

CIT v. WIPRO GE MEDICAL SYSTEM LTD. (358 ITR 518) — Cited in 19 Judgments | BharatTax