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.

M/S Infosys Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

The Pr Commissioner of Income Tax, CIT(A) vs. M/S Infosys Ltd

ITA/356/2018HC Karnataka22 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 10ASection 260Section 90

…- 1 - ITA No. 356 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 356 OF 2018 BETWEEN : 1. THE PR COMMISSIONER OF INCOME TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE ADDL. COMMISSIONER OF INCOME-TAX RANGE-11, PRESENT ADDRESS ACIT, C-3(1)(1) 2ND FLOOR, BMTC BUIDLING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.…

The Pr Commissioner of Income Tax, CIT(A) vs. M/S Infosys Ltd

ITA/348/2018HC Karnataka22 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 10ASection 14ASection 260Section 90

…- 1 - ITA No. 348 of 2018 A/W ITA No. 349 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 348 OF 2018 A/W INCOME TAX APPEAL NO. 349 OF 2018 IN ITA No.348 OF 2018 BETWEEN : 1. THE PR COMMISSIONER OF INCOME-TAX, CIT(A) 5TH FLOOR, BMTC BUIDLING 80 FEET ROAD, KORMANAGALA BENGALURU-560 095. 2. THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE-11 PRESENT ADDRESS ACIT, CIRCLE-3(1)(1), 2ND FLOOR…

M/S. Tesco Bengaluru Private Limited (Formerly Known As Tesco Hindustan Service Centre Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Special Range- 7, Bangalore

In the result, both the appeals of assessee in ITA

ITA 2387/BANG/2019[2015-16]Status: DisposedITAT Bangalore04 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

M/S Tesco Bengaluru Private Limited, Bangalore vs. The Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, both the appeals of assessee in ITA

ITA 2898/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

Expat Engineering India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 503/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Aug 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni
Section 139Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER SP No.31/Bang/2022 AND Assessment year : 2017-18 Expat Engineering India Ltd., Vs. The Deputy Commissioner of Carlton Towers, A Wing, Income Tax, 3rd Floor, Unit No.301-314, Circle 2(1)(2), No.1, Old Airport Road, Bangalore. Bangalore – 560 008. PAN: AABCE 9003D APPELLANT / APPLICANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.07.2022 Date of Pronouncement : 01.08.2022 O…

Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Altisource Business Solutions India Pvt Ltd, Bangalore

In the result, the appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands dismissed

ITA 164/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Jun 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 162/Bang/2018 Assessment Year : 2012-13 M/S. Altisource Business Solutions Pvt. Ltd., Pritech Park, 3Rd & 5Th Floors Of Wing A & The Deputy 4Th Floor Of Wing B, Commissioner Of Block No. 12, Pritech Park, Income Tax, Survey No. 51-64/4, Circle – 1 (1)(2), Bellandur Village, Bangalore. Vs. Sarjapur Marathahalli Outer Ring Road, Bangalore – 560 103. Pan: Aaaco9467A Appellant Respondent & It(Tp)A No. 164/Bang/2018 Assessment Year : 2012-13 (By Revenue) : Shri K.R. Vasudevan, Assessee By Advocate : Smt. Susan Dolores George Revenue By Cit (Osd) Date Of Hearing : 30-05-2022 Date Of Pronouncement : 29-06-2022 Order Per Beena Pillaipresent Cross Appeals Filed By The Assessee & The Revenue Against Order Dated 31.08.2017 Passed By The Ld.Cit(A)-1, Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal:

Section 92C(3)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 162/Bang/2018 Assessment Year : 2012-13 M/s. Altisource Business Solutions Pvt. Ltd., Pritech Park, 3rd and 5th Floors of wing A & The Deputy 4th Floor of Wing B, Commissioner of Block No. 12, Pritech Park, Income Tax, Survey No. 51-64/4, Circle – 1 (1)(2), Bellandur Village, Bangalore. Vs. Sarjapur Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO9467A APPELLANT RESPONDENT & IT(TP)A No. 164/Bang/2018 Assessment Year : 2012-13 (By Revenue) : Shri…

Hewlett-Packard Globalsoft Private Limtied, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 835/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 810/Bang/2016 Assessment Year : 2011-12 M/s. EIT Services India Pvt. Ltd., The Assistant Formerly known as Commissioner of Hewlett Packard Global Income Tax, Soft Pvt. Ltd., Circle 3 (1)(2), No. 39, 40, Bangalore. Vs. Electronic City, Phase – I, Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT & IT(TP)A No. 835/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Shri Padam Chand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR D…

DCIT, Bangalore vs. M/S Hewlett Packard Globalsoft Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 810/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 810/Bang/2016 Assessment Year : 2011-12 M/s. EIT Services India Pvt. Ltd., The Assistant Formerly known as Commissioner of Hewlett Packard Global Income Tax, Soft Pvt. Ltd., Circle 3 (1)(2), No. 39, 40, Bangalore. Vs. Electronic City, Phase – I, Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT & IT(TP)A No. 835/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Shri Padam Chand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR D…

Target Corporation India Private Limited, Bangalore vs. DCIT, Bangalore

In the result the result appeal filed by assessee stands dismissed as withdrawn and appeal filed by revenue stands dismissed

ITA 680/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 680/Bang/2016 Assessment Year : 2011-12 M/S. Target Corporation India Pvt. Ltd., The Deputy C2 Block, Manyata Embassy Commissioner Of Business Park-Sez Unit, Income Tax, Outer Ring Road, Circle – 7 (1)(1), Nagawara Hobli, Hebbal, Vs. Bangalore. Bangalore – 560 045. Pan: Aaeca8990N Appellant Respondent & It(Tp)A No. 562/Bang/2016 Assessment Year : 2011-12 (By Revenue) Assessee By : Ms. Rashmi, Advocate : Dr. Manjunath Karkihally, Revenue By Cit-Dr Date Of Hearing : 03-03-2022 Date Of Pronouncement : 07-03-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Revenue As Well As Assessee Against The Assessment Order Dated 27.01.2016 By The Ld.Dcit, Circle-7(1)(1), Bangalore U/S. 143(3) R.W.S. 144C(3) Of The Act For Assessment Year 2011-12. 2. At The Outset The Ld.Ar At The Time Of Hearing Filed A Letter Dated 10/02/2022, Wherein It Is Submitted That Assessee Filed Application Under Article 27 Of India Us-Dtaa, For Initiation Of Map

For Appellant: Ms. Rashmi, Advocate
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 680/Bang/2016 Assessment Year : 2011-12 M/s. Target Corporation India Pvt. Ltd., The Deputy C2 Block, Manyata Embassy Commissioner of Business Park-SEZ Unit, Income Tax, Outer Ring Road, Circle – 7 (1)(1), Nagawara Hobli, Hebbal, Vs. Bangalore. Bangalore – 560 045. PAN: AAECA8990N APPELLANT RESPONDENT & IT(TP)A No. 562/Bang/2016 Assessment Year : 2011-12 (By Revenue) Assessee by : Ms. Rashmi, Advocate : Dr. Manjunath Karkihally, Revenue by CIT-DR Date of Hea…

DCIT, Bangalore vs. M/S Target Corporation India Pvt. Ltd., Bangalore

In the result the result appeal filed by assessee stands dismissed as withdrawn and appeal filed by revenue stands dismissed

ITA 562/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 680/Bang/2016 Assessment Year : 2011-12 M/S. Target Corporation India Pvt. Ltd., The Deputy C2 Block, Manyata Embassy Commissioner Of Business Park-Sez Unit, Income Tax, Outer Ring Road, Circle – 7 (1)(1), Nagawara Hobli, Hebbal, Vs. Bangalore. Bangalore – 560 045. Pan: Aaeca8990N Appellant Respondent & It(Tp)A No. 562/Bang/2016 Assessment Year : 2011-12 (By Revenue) Assessee By : Ms. Rashmi, Advocate : Dr. Manjunath Karkihally, Revenue By Cit-Dr Date Of Hearing : 03-03-2022 Date Of Pronouncement : 07-03-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Revenue As Well As Assessee Against The Assessment Order Dated 27.01.2016 By The Ld.Dcit, Circle-7(1)(1), Bangalore U/S. 143(3) R.W.S. 144C(3) Of The Act For Assessment Year 2011-12. 2. At The Outset The Ld.Ar At The Time Of Hearing Filed A Letter Dated 10/02/2022, Wherein It Is Submitted That Assessee Filed Application Under Article 27 Of India Us-Dtaa, For Initiation Of Map

For Appellant: Ms. Rashmi, Advocate
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 680/Bang/2016 Assessment Year : 2011-12 M/s. Target Corporation India Pvt. Ltd., The Deputy C2 Block, Manyata Embassy Commissioner of Business Park-SEZ Unit, Income Tax, Outer Ring Road, Circle – 7 (1)(1), Nagawara Hobli, Hebbal, Vs. Bangalore. Bangalore – 560 045. PAN: AAECA8990N APPELLANT RESPONDENT & IT(TP)A No. 562/Bang/2016 Assessment Year : 2011-12 (By Revenue) Assessee by : Ms. Rashmi, Advocate : Dr. Manjunath Karkihally, Revenue by CIT-DR Date of Hea…

JCIT, Bangalore vs. M/S Pmc Sierra India Pvt. Ltd., Bangalore

In the result, appeal of the revenue stands dismissed and the cross objection of assessee stands partly allowed

ITA 1139/BANG/2016[2009-10]Status: DisposedITAT Bangalore28 Feb 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1139/Bang/2016 Assessment Year : 2009-10 M/S. Micro Semi Storage Solutions India Pvt. Ltd., The Deputy (Formerly Known As Commissioner Of Pmc-Sierra India Pvt. Income Tax, Ltd.) Circle – 4(1)(1), 19, Church Street, Bangalore. Vs. Bangalore – 560 001. Pan: Aadcp6802F Appellant Respondent & C.O. No. 84/Bang/2017 (In It(Tp)A No. 1139/Bang/2016) (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Sankar Ganesh K, Jcit & Revenue By Shri Sumer Singh Meena, Cit Dr Date Of Hearing : 23-12-2021 Date Of Pronouncement : 28-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Revenue As Well As Assessee Against The Assessment Order Dated 30.04.2013 By The Ld.Dcit

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 1139/Bang/2016 Assessment Year : 2009-10 M/s. Micro Semi Storage Solutions India Pvt. Ltd., The Deputy (formerly known as Commissioner of PMC-Sierra India Pvt. Income Tax, Ltd.) Circle – 4(1)(1), 19, Church Street, Bangalore. Vs. Bangalore – 560 001. PAN: AADCP6802F APPELLANT RESPONDENT & C.O. No. 84/Bang/2017 (in IT(TP)A No. 1139/Bang/2016) (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Sankar Ganesh K, JCIT & Revenue by Shri Sumer Sing…

Serco India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jan 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs Dcit, 6Th Floor, Tower-B, Building No. 8, Circle-2, Dlf Cyber City, Phase-Ii, Gurgaon Gurgaon (Appellant) (Respondent) Pan No. Aajcs6704P Assessee By : Sh. Suraj Bhan Nain, Ca Revenue By : Sh. M. Baranwal, Sr. Dr Date Of Hearing: 04.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Sh. Suraj Bhan Nain, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 143(3)Section 144C(13)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs DCIT, 6th Floor, Tower-B, Building No. 8, Circle-2, DLF Cyber City, Phase-II, Gurgaon Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAJCS6704P Assessee by : Sh. Suraj Bhan Nain, CA Revenue by : Sh. M. Baranwal, Sr. DR Date of Hearing: 04.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated…

Textron India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is treated as allowed

ITA 678/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)
Section 10ASection 143(3)Section 40

…/Bang/2017 M/s. Textron India Pvt. Ltd., Bangalore Page 12 of 12 High Court in the case of Tata Elxsi Ltd. 349 ITR 98. The above said decision of Hon’ble High Court has since been upheld by Honourable Supreme Court in the case of HCL Technologies Ltd. (2018) 93 Taxmann.com 33. Accordingly, we do not find any infirmity in the direction given by Ld. DRP. 26. In the result, the appeal filed by the assessee is treated as allowed. The appeal of the revenue and the cross objection filed by the assessee are dismissed. Order pronounced in the open court on 4th Jan, 2022. (N.V. Vasudevan) Accountant Member Bangalore, D…

DCIT, Bangalore vs. M/S Textron India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee is treated as allowed

ITA 594/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)
Section 10ASection 143(3)Section 40

…/Bang/2017 M/s. Textron India Pvt. Ltd., Bangalore Page 12 of 12 High Court in the case of Tata Elxsi Ltd. 349 ITR 98. The above said decision of Hon’ble High Court has since been upheld by Honourable Supreme Court in the case of HCL Technologies Ltd. (2018) 93 Taxmann.com 33. Accordingly, we do not find any infirmity in the direction given by Ld. DRP. 26. In the result, the appeal filed by the assessee is treated as allowed. The appeal of the revenue and the cross objection filed by the assessee are dismissed. Order pronounced in the open court on 4th Jan, 2022. (N.V. Vasudevan) Accountant Member Bangalore, D…

M/S Euronet Services India Pvt Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 329/BANG/2017[2012-13]Status: DisposedITAT Bangalore27 Dec 2021AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.329/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Sanjay Kumar, D.R
Section 10ASection 143(3)

…IT(TP)A No.329/Bang/2017 M/s. Euronet Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.329/Bang/2017 Assessment Year : 2012-13 M/s. Euronet Services India Pvt. Ltd. Deputy Commissioner No.48, Ashok Plaza, Gandhi Bazaar of Income-tax BBMP Ward No.49, K.G. Nagar Circle-2(1)(2) Basavangudi Vs. Bangalore Bangalore 560 004 PAN NO : AABCE0288Q APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Shri Sanjay Kumar, D.R. Date of Hearing : 23.12.…

Eit Services India Private Limited (Formerly Known As Hewlett Packard Global Soft Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 1455/BANG/2010[2006-07]Status: PendingITAT Bangalore08 Nov 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri A. Sreenivasa Rao, CIT (DR)
Section 10ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 1455/Bang/2010 Assessment Year: 2006-07 M/s. EIT Services India Pvt. Ltd., (formerly known as Hewlett- The Deputy Packard Globalsoft Pvt. Ltd.), Commissioner of Plot No. 39/40, Income Tax, Electronic City, Circle 2 (1)(1), vs. Phase II, Hosur Road, Bangalore. Bangalore – 560 100. PAN: AAACD4078L (Appellant) (Respondent) Assessee by : Shri Padamchand Khincha, CA Revenue by : Shri A. Sreenivasa Rao, CIT (DR) Date of Hearing : 04.10.2021 Da…

The Pr Commissioner of Income Tax vs. M/S Sasken Technologies Ltd

ITA/55/2021HC Karnataka03 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.55/2021 BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560095 2 . THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-6(1)(1) 2ND FLOOR, BMTC BUILDING, 6TH BLOCK 80 FEET ROAD, KORAMANGALA BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s SASKEN TECHNOLOGIES LTD., (FORMERLY KNOWN AS SASKEN COM…

Assistant Commissioner of Income Tax, Bangalore vs. Nvidia Graphics Pvt Ltd, Bangalore

In the result appeal filed by revenue stands dismissed and appeal filed by assessee stands allowed

ITA 736/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Aug 2021AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2011 – 12

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011 – 12 The Asst. Commissioner of M/s Nvidia Graphics Pvt. Income-tax, Ltd., Circle-5(1)(1), No.C-1, Jacaranda Wing-A, Bengaluru. Vs. Outer Ring Road, Manyata Embassy Business Park, Bengaluru-560 045. APPELLANT RESPONDENT IT(TP)A No.801/BANG/2017 Assessment Year : 2011 – 12 M/s Nvidia Graphics Pvt. The Commissioner of Ltd., Income-tax (Appeals)-5, No.C-1, Jacaranda Wing-A, Bengaluru. Outer Ring Road, Vs. . Manyata Embassy Business Park, Bengaluru-…

M/S Infosys Bpm Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 493/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Aug 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…6. We heard the parties on this issue. The Ld. A.R. submitted that the decision rendered by Hon'ble Karnataka High Court in the case of Tata Elxsi Ltd. (supra) has since been upheld by Hon'ble Supreme Court in the case of CIT Vs. HCL Technologies Ltd. (2018) 93 Taxmann.com 33. We notice that the decision rendered by Hon'ble Karnataka High Court has been upheld by Hon'ble Supreme Court in the case of HCL Technologies Ltd (supra) with the following observations: “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/taxmann.…