Indus Teqsite (P) Ltd. v. DCIT

133 Taxmann.com 134High Court2021#19098 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Judgments citing Indus Teqsite (P) Ltd. v. DCIT

FICHTNER CONSULTING ENGINEERS (INDIA) PVT. LTD.,CHENNAI vs. ACIT (OSD) CORPORATE CIRCLE 2, CHENNAI

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

ITA 959/CHNY/2018[2011-12]Status: DisposedITAT Chennai11 Oct 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 959/Chny/2018 िनधा"रण वष" / Assessment Year: 2011-12 M/S. Fichtner Consulting Assistant Commissioner Of Engineers (India) Pvt Ltd., V. Income Tax (Osd), No. 165, 9Th Floor, Menon Corporate Circle -2, Eternity St. Mary’S Road, Chennai – 600 034. Alwarpet, Chennai – 600 018. [Pan: Aaacf-5620-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 12.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.10.2023

For Appellant: Shri. N. Arjun Raj, CAFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 10ASection 10BSection 143(3)Section 147

…ng/non-obtaining subsequent ratification of approval from the Board of Approval is not mandatory and in :-13-: ITA. No: 959/Chny/2018 this regard, he relied upon the decision of Hon’ble High Court of Madras in the case of Indus Teqsite (P) Ltd vs DCIT [2021] 133 Taxmann.com 134 and CIT vs Live Connection Software Solutions Pvt. Ltd., [2015] 370 ITR 356. 11. The ld. Sr. AR, P. Sajit kumar, JCIT, supporting the order of the Assessing Officer and CIT(A) submitted that, as per the provisions of Explanation 2(iv) to section 10B of the Act, 100% export oriented undertaking means an undertaking which has been approved…

ACIT, CHENNAI vs. CORNET TECHNOLOGY (INDIA) PVT LTD., KANCHEEPURAM

In the result, appeals filed by the revenue for all three assessment years are dismissed

ITA 3383/CHNY/2019[2011-12]Status: DisposedITAT Chennai11 Jan 2023AY 2011-12

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 3381, 3382 & 3383/Chny/2019 िनधा"रण वष" / Assessment Years: 2006-07, 2010-11 & 2011-12 Assistant Commissioner Of M/S. Cornet Technologies Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(2), “A” Wing, Ii Floor, New Plot No. Chennai – 600 034. 10, A-16, Sipcot Information Technology Park, Padur Post, Siruseri, Kanchipuram – 603 103. [Pan: Aabcc-5184-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Ar V Sreenivasan, Addl. Cit ""यथ" क" ओर से/Respondent By : Shri. P.V. Krishnamani, Ca सुनवाई क" तारीख/Date Of Hearing : 04.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. P.V. Krishnamani, CA
Section 10ASection 10BSection 14Section 1O

…आयकर अपीलीय अिधकरण, ‘ए ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3381, 3382 & 3383/Chny/2019 िनधा"रण वष" / Assessment Years: 2006-07, 2010-11 & 2011-12 Assistant Commissioner of M/s. Cornet Technologies Income Tax, v. (India) Pvt. Ltd., Corporate Circle -1(2), “A” Wing, II Floor, New Plot No. Chennai – 600 034. 10, A-16, SIPCOT Information Technology Park, Padur Post, Siruseri, Kanchipuram – 603 103. [PAN: AABCC-5…

ACIT, CHENNAI vs. CORNET TECHNOLOGY (INDIA) PVT LTD., KANCHEEPURAM

In the result, appeals filed by the revenue for all three assessment years are dismissed

ITA 3382/CHNY/2019[2010-11]Status: DisposedITAT Chennai11 Jan 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 3381, 3382 & 3383/Chny/2019 िनधा"रण वष" / Assessment Years: 2006-07, 2010-11 & 2011-12 Assistant Commissioner Of M/S. Cornet Technologies Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(2), “A” Wing, Ii Floor, New Plot No. Chennai – 600 034. 10, A-16, Sipcot Information Technology Park, Padur Post, Siruseri, Kanchipuram – 603 103. [Pan: Aabcc-5184-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Ar V Sreenivasan, Addl. Cit ""यथ" क" ओर से/Respondent By : Shri. P.V. Krishnamani, Ca सुनवाई क" तारीख/Date Of Hearing : 04.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. P.V. Krishnamani, CA
Section 10ASection 10BSection 14Section 1O

…आयकर अपीलीय अिधकरण, ‘ए ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3381, 3382 & 3383/Chny/2019 िनधा"रण वष" / Assessment Years: 2006-07, 2010-11 & 2011-12 Assistant Commissioner of M/s. Cornet Technologies Income Tax, v. (India) Pvt. Ltd., Corporate Circle -1(2), “A” Wing, II Floor, New Plot No. Chennai – 600 034. 10, A-16, SIPCOT Information Technology Park, Padur Post, Siruseri, Kanchipuram – 603 103. [PAN: AABCC-5…

ACIT, CHENNAI vs. CORNET TECHNOLOGY (INDIA) PVT LTD., KANCHEEPURAM

In the result, appeals filed by the revenue for all three assessment years are dismissed

ITA 3381/CHNY/2019[2006-07]Status: DisposedITAT Chennai11 Jan 2023AY 2006-07

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 3381, 3382 & 3383/Chny/2019 िनधा"रण वष" / Assessment Years: 2006-07, 2010-11 & 2011-12 Assistant Commissioner Of M/S. Cornet Technologies Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(2), “A” Wing, Ii Floor, New Plot No. Chennai – 600 034. 10, A-16, Sipcot Information Technology Park, Padur Post, Siruseri, Kanchipuram – 603 103. [Pan: Aabcc-5184-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Ar V Sreenivasan, Addl. Cit ""यथ" क" ओर से/Respondent By : Shri. P.V. Krishnamani, Ca सुनवाई क" तारीख/Date Of Hearing : 04.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. P.V. Krishnamani, CA
Section 10ASection 10BSection 14Section 1O

…आयकर अपीलीय अिधकरण, ‘ए ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3381, 3382 & 3383/Chny/2019 िनधा"रण वष" / Assessment Years: 2006-07, 2010-11 & 2011-12 Assistant Commissioner of M/s. Cornet Technologies Income Tax, v. (India) Pvt. Ltd., Corporate Circle -1(2), “A” Wing, II Floor, New Plot No. Chennai – 600 034. 10, A-16, SIPCOT Information Technology Park, Padur Post, Siruseri, Kanchipuram – 603 103. [PAN: AABCC-5…

Indus Teqsite (P) Ltd. v. DCIT (133 Taxmann.com 134) — Cited in 4 Judgments | BharatTax