DCIT v. IBS Software Services P Ltd.

129 ITD 21Income Tax Appellate Tribunal#22324 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing DCIT v. IBS Software Services P Ltd.

DCIT, Chennai vs. Avalon Technologies P. Ltd., Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 214/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…ion u/s.10A of the Act can only be allowed in accordance with the provisions of the Act and the Circular of RBI cannot override such provisions. For this, he placed reliance on the decision of ITAT, Cochin in the case of DCIT vs. IBS Software Services P Ltd., 129 ITD 21. Aggrieved, against the action of CIT(A) 5 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 confirming the action of AO, assessee preferred second appeal before the Tribunal. 5. Before us ld.counsel for the assessee stated that exemption claim of assessee is in regard to the export proceeds pending realization amounting to Rs.22,51,13,218/- wh…

Avalon Technoloiges (P) Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 445/CHNY/2016[2010-11]Status: DisposedITAT Chennai31 Mar 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…ion u/s.10A of the Act can only be allowed in accordance with the provisions of the Act and the Circular of RBI cannot override such provisions. For this, he placed reliance on the decision of ITAT, Cochin in the case of DCIT vs. IBS Software Services P Ltd., 129 ITD 21. Aggrieved, against the action of CIT(A) 5 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 confirming the action of AO, assessee preferred second appeal before the Tribunal. 5. Before us ld.counsel for the assessee stated that exemption claim of assessee is in regard to the export proceeds pending realization amounting to Rs.22,51,13,218/- wh…

Avalon Technologies (P) Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 1775/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…ion u/s.10A of the Act can only be allowed in accordance with the provisions of the Act and the Circular of RBI cannot override such provisions. For this, he placed reliance on the decision of ITAT, Cochin in the case of DCIT vs. IBS Software Services P Ltd., 129 ITD 21. Aggrieved, against the action of CIT(A) 5 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 confirming the action of AO, assessee preferred second appeal before the Tribunal. 5. Before us ld.counsel for the assessee stated that exemption claim of assessee is in regard to the export proceeds pending realization amounting to Rs.22,51,13,218/- wh…

DCIT v. IBS Software Services P Ltd. (129 ITD 21) — Cited in 3 Judgments | BharatTax