Cybertech Systems & Software Limited v. CIT

149 TTJ 17Income Tax Appellate Tribunal#14946 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2016.

Judgments citing Cybertech Systems & Software Limited v. CIT

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

…d electronic data and such data should be exported outside India to qualify for deduction. What all is required is that the data collected should be in an electronic form. And, further Mumbai Tribunal in the case of Cybertech Systems & Software Limited v. CIT 149 TTJ 17 (Mum), held that the main activity of the company is to train engineers ACIT Vs. M/s. Majmudar & Co. and other professionals in administration of computer software, especially SAP and export them out of India as per the requirements of the client. The definition of computer programme and software as contemplated under section 10BB of the Act, incl…

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

…d electronic data and such data should be exported outside India to qualify for deduction. What all is required is that the data collected should be in an electronic form. And, further Mumbai Tribunal in the case of Cybertech Systems & Software Limited v. CIT 149 TTJ 17 (Mum), held that the main activity of the company is to train engineers ACIT Vs. M/s. Majmudar & Co. and other professionals in administration of computer software, especially SAP and export them out of India as per the requirements of the client. The definition of computer programme and software as contemplated under section 10BB of the Act, incl…

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

…d electronic data and such data should be exported outside India to qualify for deduction. What all is required is that the data collected should be in an electronic form. And, further Mumbai Tribunal in the case of Cybertech Systems & Software Limited v. CIT 149 TTJ 17 (Mum), held that the main activity of the company is to train engineers ACIT Vs. M/s. Majmudar & Co. and other professionals in administration of computer software, especially SAP and export them out of India as per the requirements of the client. The definition of computer programme and software as contemplated under section 10BB of the Act, incl…

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

…d electronic data and such data should be exported outside India to qualify for deduction. What all is required is that the data collected should be in an electronic form. And, further Mumbai Tribunal in the case of Cybertech Systems & Software Limited v. CIT 149 TTJ 17 (Mum), held that the main activity of the company is to train engineers ACIT Vs. M/s. Majmudar & Co. and other professionals in administration of computer software, especially SAP and export them out of India as per the requirements of the client. The definition of computer programme and software as contemplated under section 10BB of the Act, incl…

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

…d electronic data and such data should be exported outside India to qualify for deduction. What all is required is that the data collected should be in an electronic form. And, further Mumbai Tribunal in the case of Cybertech Systems & Software Limited v. CIT 149 TTJ 17 (Mum), held that the main activity of the company is to train engineers ACIT Vs. M/s. Majmudar & Co. and other professionals in administration of computer software, especially SAP and export them out of India as per the requirements of the client. The definition of computer programme and software as contemplated under section 10BB of the Act, incl…

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

…d electronic data and such data should be exported outside India to qualify for deduction. What all is required is that the data collected should be in an electronic form. And, further Mumbai Tribunal in the case of Cybertech Systems & Software Limited v. CIT 149 TTJ 17 (Mum), held that the main activity of the company is to train engineers ACIT Vs. M/s. Majmudar & Co. and other professionals in administration of computer software, especially SAP and export them out of India as per the requirements of the client. The definition of computer programme and software as contemplated under section 10BB of the Act, incl…

Cybertech Systems & Software Limited v. CIT (149 TTJ 17) — Cited in 6 Judgments | BharatTax