INCOME-TAX 4 AND ANOTHER v. NOVELL SOFTWARE DEVELOPMENT (I) PVT. LTD.

355 ITR 339High Court2013#14079 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2020.

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Judgments citing INCOME-TAX 4 AND ANOTHER v. NOVELL SOFTWARE DEVELOPMENT (I) PVT. LTD.

The Commissioner of Income Tax vs. M/S Ge Medical Systems (I) (P) Ltd

In the result, the appeal fails and is hereby

ITA/411/2012HC Karnataka18 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 80H

…nswered by two decisions of this Court in ‘COMMISSIONER OF INCOME-TAX AND ANOTHER VS. INFOSYS TECHNOLOGIES LTD.’, [2012] 349 ITR 606 (KARN), ‘COMMISSIONER OF INCOME-TAX 4 AND ANOTHER VS. NOVELL SOFTWARE DEVELOPMENT (I) PVT. LTD.’, [2013] 355 ITR 339 (KARN) as well as decision of the Gujarat High Court in ‘CIT-III VS. M/S.PRIYANKA GEMS’, [2014] 367 ITR 575 (GUJ). The aforesaid submission could not be disputed by learned counsel for the revenue. 3. For the reasons assigned in the aforesaid decisions, the substantial questions of law framed in this appeal are answered against the reve…

Nokia India Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for assessment year 2004 – 05 and 2005 – 06 are partly allowed

ITA 2161/DEL/2018[2005-06]Status: DisposedITAT Delhi26 Oct 2020AY 2005-06

Bench: Ms Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopa, AdvFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143(3)Section 250

…epresentative submitted that this issue is squarely covered in favour of the assessee by decision of the Honourable Karnataka High Court In CIT Versus Infosys Technologies Ltd (2012) 349 ITR 606 and CIT Versus Novel Software Development Private Limited (2013) 355 ITR 339. The issue is also been decided in favour of the assessee by the coordinate bench in Sujata Grover V DCIT (2002) 74 TTJ 347 Delhi. 25. The learned departmental representative vehemently supported the order of the learned assessing officer. 26. We have carefully considered the rival submission as well as the order of the lower authorities. During…

Nokia India Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for assessment year 2004 – 05 and 2005 – 06 are partly allowed

ITA 2160/DEL/2018[2004-05]Status: DisposedITAT Delhi26 Oct 2020AY 2004-05

Bench: Ms Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopa, AdvFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143(3)Section 250

…epresentative submitted that this issue is squarely covered in favour of the assessee by decision of the Honourable Karnataka High Court In CIT Versus Infosys Technologies Ltd (2012) 349 ITR 606 and CIT Versus Novel Software Development Private Limited (2013) 355 ITR 339. The issue is also been decided in favour of the assessee by the coordinate bench in Sujata Grover V DCIT (2002) 74 TTJ 347 Delhi. 25. The learned departmental representative vehemently supported the order of the learned assessing officer. 26. We have carefully considered the rival submission as well as the order of the lower authorities. During…

The Pr. Commissioner of Income-Tax vs. M/S Celstream Technologies Pvt Ltd

ITA/338/2016HC Karnataka15 Nov 2017

Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR

Section 260

…ITA No.338/2016 C/W ITA No.335/2016 -1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF NOVEMBER 2017 PRESENT THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO. 338/2016 C/W INCOME TAX APPEAL NO.335/2016 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME-TAX CIT(A), 5TH FLOOR, BMTC BUILDING 80 F…

The Pr. Commissioner of Income-Tax vs. M/S Celstream Technologies Pvt Ltd

ITA/335/2016HC Karnataka15 Nov 2017

Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR

Section 260

…ITA No.338/2016 C/W ITA No.335/2016 -1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF NOVEMBER 2017 PRESENT THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO. 338/2016 C/W INCOME TAX APPEAL NO.335/2016 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME-TAX CIT(A), 5TH FLOOR, BMTC BUILDING 80 F…

M/S New Delhi Television Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 1023/DEL/2013[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Shri Tarandeep Singh, C.AFor Respondent: Shri R.L. Meena, CIT/DR
Section 143(3)Section 147Section 148Section 263Section 80H

…ion was invited to following judicial pronouncements: (i). Smt. Sujata Grover reported in 74 TTJ 347 (Del) (ii). Priyanka Gems reported in 367 ITR 575 (Guj) (iii). Alps Chemicals Ltd. reported in 367 ITR 594 (Guj) (iv). Novels Software Development reported in 355 ITR 339 (Kar) (v). Pantasoft Technologies Ltd. reported in 347 ITR 578 (Mad) 6. On the other hand Ld. CIT (DR) vehemently opposed the above submissions advanced by the Ld. AR. It was submitted by him that the Ld. CIT(A) has for just reasons rejected the arguments advanced and the decisions relied upon by the assessee and as such no interference in the i…

New Delhi Television Ltd., New Delhi vs. CIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5126/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Shri Tarandeep Singh, C.AFor Respondent: Shri R.L. Meena, CIT/DR
Section 143(3)Section 147Section 148Section 263Section 80H

…ion was invited to following judicial pronouncements: (i). Smt. Sujata Grover reported in 74 TTJ 347 (Del) (ii). Priyanka Gems reported in 367 ITR 575 (Guj) (iii). Alps Chemicals Ltd. reported in 367 ITR 594 (Guj) (iv). Novels Software Development reported in 355 ITR 339 (Kar) (v). Pantasoft Technologies Ltd. reported in 347 ITR 578 (Mad) 6. On the other hand Ld. CIT (DR) vehemently opposed the above submissions advanced by the Ld. AR. It was submitted by him that the Ld. CIT(A) has for just reasons rejected the arguments advanced and the decisions relied upon by the assessee and as such no interference in the i…

INCOME-TAX 4 AND ANOTHER v. NOVELL SOFTWARE DEVELOPMENT (I) PVT. LTD. (355 ITR 339) — Cited in 7 Judgments | BharatTax