Egain Communication (P) Ltd. vs DCIT 118 ITD 243 (Kol) Schefenacker Motherson Ltd. v. ITO

108 TTJ 924Income Tax Appellate Tribunal2007#18679 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2018.

Judgments citing Egain Communication (P) Ltd. vs DCIT 118 ITD 243 (Kol) Schefenacker Motherson Ltd. v. ITO

DCIT, New Delhi vs. M/S. Avtec Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2775/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Sept 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Smt. Anchal Khandelwal, Senior DR

Section 10ASection 80I

…ver Ltd. vs. DCIT – 325 ITR 102 (Bom.), ITAT, Bangalore Bench in Mindtree Consulting P. Ltd. vs. ACIT – 102 TTJ 691, Navin Bharat Industries Ltd. vs. DCIT – (2004) 90 ITD 1 (Mum.)(TM), ITAT, Delhi Bench in Honeywell International (India) P. Ltd. vs. DCIT – 108 TTJ 924 (Del.) and CBDT Circular No.7/DV/2013 dated 16.07.2013, that the provisions of section 10A is not in the nature of exemption and as such, the assessee was entitled to set off of losses sustained by eligible unit u/s 10A against the normal business income. 6. In the backdrop of the aforesaid facts and circumstances of the case, the first quest…

DCIT, Circle - 1, Kolkata vs. M/S. Gloster Jute Mills Limited, Kolkata

In the result, appeal by the Revenue is dismissed

ITA 95/KOL/2011[2007-08]Status: DisposedITAT Kolkata01 Mar 2017AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No.95/Kol/2011 Assessment Year : 2007-08

For Appellant: Shri Ajay Vohra, Sr.AdvocateFor Respondent: Shri Sital Chandra Das, JCIT

…SOT 298 (Ahm) -DCIT vs Brijlaxmi Infotech Limited: IT A No. 732/Ahd/2010 (Ahd) - Mindtree Consulting (P) Ltd. -vs.- DCIT (2006) 102 TTJ 691 (Bang.) - Mindteck (India) Ltd. vs ITO: 151 ITD 251 (Bang) - HoneyweIl International (India) (P) Ltd. -vs.- DCIT (2007) 108 TTJ 924 (Del) - DCIT vs Birla Soft Ltd : [2014] 32 ITR{T) 117 (Del) 15 16 M/s. Gloster Jute Mills Ltd. A.Yr.2007-08 - Sonata Software Ltd vs ACIT : IT A No. 8032/Mum/2011 (Mum) - Sandoz (P.) Ltd vs DCIT : [2013]145 ITD 551 (Mum) - Navin Bharat Industries vs ACIT : 90 ITD 1 (Mum) - Sovika Infotek Ltd vs ITa: 23 SOT 271 (Mum) - Patni Computers Systems Ltd…

Moser Baer India Ltd vs. DCIT Circle -5 (1)

In the result appeal is allowed

ITA 882/DEL/2008[2002-2003]Status: DisposedITAT Delhi08 Dec 2015AY 2002-2003

Bench: Shri A.T. Varkey & Shri S.V.Mehrotra

For Appellant: Shri Neeraj Jain, Adv, Rama Katyal CA &For Respondent: Shri Amrender Kumar, CIT DR

Section 92C

…to make comparison of like with like possible. Reliance n this regard is placed on the following case laws: Egain Communication (P) Ltd. vs DCIT 118 ITD 243 (Kol) Schefenacker Motherson Ltd. vs. ITO 123 TTJ 509 (Del) Honeywell Automation Pvt. Ltd. vs. DCIT 108 TTJ 924 (Del) Mentor Graphics (Noida) (P) Ltd. vs. DCIT 109 ITD 101 (Del) DCIT vs. Sony India (P) Ltd. 114 ITD 488 (Del) Skoda Auto India (P) Ltd. vs. ACIT 122 TTJ 699 (Pune) It is to be appreciated that the comparison of prices charged from GMI without making the aforesaid adjustments with that of prices charged from third party, would result in fal…

Tata Consultancy Services Ltd, Mumbai vs. Addl CIT 2(3), Mumbai

The appeal is partly allowed

ITA 6820/MUM/2010[2005-06]Status: DisposedITAT Mumbai04 Nov 2015AY 2005-06

Bench: Sh. A.D. Jain & Sh. Rajendraassessment Year: 2005-06 Pan : Aaacr4849R M/S. Tata Consultancy Services Ltd. Vs. Addl. Commr. Of Income-Tax, 9Th Floor, Nirmal Building, Range 2(3), Nariman Point, Mumbai. Mumbai. (Appellant) (Respondent) Appellant By:Sh. Dinesh Vyas, Sr. Advocate Respondent By:Sh. N.K. Chand, Cit(Dr) Date Of Hearing : 30/07/2015 Date Of Pronouncement: 04/11/2015 Order Per A.D. Jain, Jm

For Appellant: Sh. Dinesh Vyas, Sr. AdvocateFor Respondent: Sh. N.K. Chand, CIT(DR)

Section 14ASection 30Section 40Section 70Section 90Section 91

…IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E” MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER Assessment Year: 2005-06 PAN : AAACR4849R M/s. Tata Consultancy Services Ltd. vs. Addl. Commr. of Income-tax, 9th Floor, Nirmal Building, Range 2(3), Nariman Point, Mumbai. Mumbai. (Appellant) (Respondent) Appellant by:Sh. Dinesh Vyas, Sr. Advocate Respondent by:Sh. N.K. Chand, CIT(DR) Date of hearing : 30/07/2015 Date of pronouncement: 04/11/2015 ORDER PER A.D. JAIN, JM This is assessee’s appeal for the assessment year 2005-06 against the order dated 03.08.2010, passed by the ld.…