III v. HCL Technologies Ltd.

93 Taxmann.com 33Supreme Court of India2018#354 most cited

What is III v. HCL Technologies Ltd. authority for?

When computing the deduction available under Section 10A of the Income-tax Act, communication expenses must be excluded from the total turnover for the purpose of calculating the eligible relief.

245

judgments rely on this decision, according to BharatTax’s citation analysis of 368,382 Indian tax judgments — from 2012 to 2026.

Also referred to as

HCL Technologies Ltd. · Section 10A · communication expenses · total turnover · export profits deduction · computer software · STPI unit · computation of relief

Also reported as

255 Taxmann 313

Sections most often in play

Section 10ASection 10B(4)Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 234C
Read the full judgment

Issues it is cited on

stpi unitforeign tax creditsection 10acomputer softwaresection 10aasection 40(a)(i)transfer pricing adjustmentsection 90section 40(a)associated enterpriserevenue expendituresection 28

Judgments citing III v. HCL Technologies Ltd.

The Commissioner of Income Tax-IV vs. Microsoft Global Services Central [I] Pvt Ltd

ITTA/337/2013HC Telangana21 Aug 2013

Baldev Goverdhan vs. The Income Tax officer

ITTA/286/2013HC Telangana17 Jul 2013

The New India Assurance Co Ltd vs. Smt Gayathri

RP/186/2012HC Karnataka13 Jul 2012

Bench: H.S.KEMPANNA,K.L.MANJUNATH

Section 10ASection 133(6)Section 260Section 260ASection 92C(2)

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 10TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.186/2012 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEEN’S ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), C.R. BUILDING QUEENS ROAD, BANGALORE. …APPELLANTS (By Mr. K.V. ARAVIND, ADV.) AND: M/S. ELECTRONICS FOR IMAGING INDIA PVT. LTD., No.133, SALARPURIA HALLMARK KADUBEESANAHALLI BANGALORE-560 076. …RESPONDENT (By Mr.…

The Commissioner of Income Tax vs. Shri Anil Kabra

RP/326/2012HC Karnataka22 Jun 2012

Bench: RAVI MALIMATH,N.KUMAR

Section 10ASection 133(6)Section 260Section 92C(2)

…xsi Ltd., vs. Asst. Commissioner of Income Tax, decided on 20.10.2015 since reported in (2015) 127 DTR 0327 (Kar), which has been affirmed by Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). 4. The relevant portion of the judgment of the Hon’ble Supreme Court in the case of HCL Technologies Ltd. (supra), is quoted below for ready reference:- “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxman.com 100/349…

The Commissioner of Income Tax vs. M/S Canara Hotel and Commercial Complex

In the result, the appeal is dismissed

RP/354/2012HC Karnataka22 Jun 2012

Bench: RAVI MALIMATH,N.KUMAR

Section 260Section 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO. 354 OF 2012 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX C R BUILDING QUEENS ROAD BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-11(4) C R BUILDING QUEENS ROAD BANGALORE. ... APPELLANTS (BY SRI DILIP, ADV. FOR SRI. K V ARAVIND, ADV.) AND M/S INFOSYS BPO LTD., PLOT NOS. 26/3, 26/4 & 26/6 HOSUR ROAD, ELECTRONICS CITY, BANGALORE-560100. ... RESPONDENT (BY SRI…