Commissioner of Income Tax, New Delhi v. Oracle Software India Ltd.

2 SCC 677Reported decision2010#17129 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2021.

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Judgments citing Commissioner of Income Tax, New Delhi v. Oracle Software India Ltd.

Bangalore Development Authority vs. Doddalakkappa

WA/3855/2010HC Karnataka17 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 17(1)Section 4Section 4(1)Section 6(1)

…nged before this court and the proceedings were quashed in NARAYANA REDDY VS. STATE OF KARNATAKA, ILR 1991 KAR 2248. The decision of this court was affirmed by Supreme Court in HMT HOUSE BUILDING COOPERATIVE SOCIETY VS. SYED KHADER AND ORS., (1995) 2 SCC 677 with a direction that the land should be restored to owners subject to payment of compensation by them. During the pendency of the aforementioned acquisition Notifications and prior to decision of the Supreme Court in HMT HOUSE BUILDING COOPERATIVE SOCIETY supra, a preliminary Notification on 23.03.1988 was issued under Section 17(1) of…

M/S. Japna Exports vs. Income Tax Officer

The appeal is dismissed

ITA/271/2016HC Delhi26 Apr 2016

Bench: The Court Is Whether The Itat

Section 260ASection 80I

…rs. In other words, no manufacturing activity of any nature was being carried out at Kala Amb. 6. Learned counsel for the Appellant sought to place reliance on the decisions in Commissioner of Income Tax, New Delhi v. Oracle Software India Ltd. (2010) 2 SCC 677; Income Tax Officer, Udaipur v. Arihant Tiles & Marbles Pvt. Ltd. (2010) 2 SCC 699 and Poonam Spark (P) Ltd. v. Commissioner of Central Excise 2015 SCC OnLine SC 665 to urge that even a mere assembling of parts to produce the final product would amount to manufacturing. ITA No. 271/2016 Page 3 of 3 7. In the…

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

M/S Titanor Components Ltd vs. CIT & Anr

ITA - 24 / 1999HC Delhi04 Feb 2011

For Appellant: Mr.C.S. Jain and Mr. G. Tushar Rao, AdvocatesFor Respondent: Ms. Prem Lata Bansal, Advocate

Section 260ASection 80Section 80I

…placed on record, i.e., invoices, excise gate passes and the agreement entered into by it with UHDE as also the opinion of the experts. In support of his submissions the learned counsel relied upon the following : CIT vs Oracle Software India ltd. (2010) 2 SCC 677; Vijay Ship Breaking Corpn. & Ors. vs CIT (2008) 14 DTR (SC) 74; CIT vs Tamil Nadu Heat Treatment and Fetting Services (P.) Ltd. (1999) 238 ITR 529; CIT vs Laxmi Art Studio (2001) 249 ITR 710; and CIT vs Emptee Poly-Yarn Private Limited (2010) 2 SCC 720. 9. As against this, Ms Bansal largely relied upon the judgment of the Tribunal and the…

Bata India Ltd vs. Commnr. of Central Excise, New Delhi

C.A. No.-002377-002377 - 2002Supreme Court12 Apr 2010

Bench: The Customs, Excise & Gold (Control) Appellate Tribunal (For Short ‘The Tribunal). The Member (Judicial) Took The View That The Product Would Not

Section 2

…ficient materials have been produced by the Revenue to discharge its burden. In support of his contention learned counsel placed reliance on various decisions of this court such as Hindustan Ferodo Ltd. vs. Collector of Central Excise, Bombay (1997) 2 SCC 677; Union of India vs. Sonic Electrochem (P) Ltd. (2002) 7 SCC 435; Cipla Ltd. vs. Commissioner of C.Ex., Bangalore 2008 (225) ELT 403 (SC).; Gujarat Nermada Valley Fert. Co. Ltd. vs. Collector of Ex.& Cus.(2005) 7 SCC 94. 11. Mr. V. Sekhar, learned senior counsel appearing for the Revenue, on the other hand, contended that the…