Commissioner of Income-tax v. Malhar Information Services

351 ITR 119High Court2013#8446 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing Commissioner of Income-tax v. Malhar Information Services

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/727/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

ITA/12/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/725/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/206/2018HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/728/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

ITA/11/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/726/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…e, the expression ‘computer software’ has been dealt with and it has got a wider meaning than understood by the taxing authorities. 43. The Bombay High Court in the case of Commissioner of Income-tax vs. Malhar Information Services, reported in [2013] 351 ITR 119 (Bombay) was dealing with the deductions under Section 80HHE and in the aforesaid case, the assessee was engaged in the business of transmitting customized electronic data from various sources to its clients abroad. The Bombay High Court has held that the assessee was entitled to deduction under Section 80HHE of the Act. 44. The most…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO, MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 6604/MUM/2012[2009-10]Status: DisposedITAT Mumbai19 Aug 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3067/MUM/2012[2008-09]Status: DisposedITAT Mumbai19 Aug 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3066/MUM/2012[2007-08]Status: DisposedITAT Mumbai19 Aug 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3065/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Aug 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3064/MUM/2012[2005-06]Status: DisposedITAT Mumbai19 Aug 2016AY 2005-06

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3063/MUM/2012[2004-05]Status: DisposedITAT Mumbai19 Aug 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

Commissioner of Income-tax v. Malhar Information Services (351 ITR 119) — Cited in 13 Judgments | BharatTax