ITO v. Accurum India (P) Limited

34 DTR 301Income Tax Appellate Tribunal2010#11952 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2017.

Also reported as

128 TTJ 249

Judgments citing ITO v. Accurum India (P) Limited

IMSI INDIA PVT. LTD.,NEW DELHI vs. ACIT, DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 2506/DEL/2013[2010-11]Status: DisposedITAT Delhi27 Oct 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, Sh. Sudhindra JainFor Respondent: Sh. Amrit Lal, Sr. DR
Section 2Section 234BSection 80Section 80I

…he definition of 'computer software' given in Section 10A of the Act vide Notification No. SO 890(E) dated 26.09.2000 issued by the Central Board of Direct Taxes (CBDT)." 13. The reliance was placed on the following case laws: " ITO vs. Accurum India (P) Ltd. 128 TTJ 249 (Chen) " M. L. Outsourcing Pvt. Ltd. Vs. ITO (ITA No. 1204/Del/2011) 14. The ld. CIT(A) also reproduced the submissions of the assessee on the issues raised by the AO in his remand report at pages no. 18 to 21 which read as under: “5.1 In paragraph 6 of the remand report, the Assessing Officer has contended that the appellant is not eligible to c…

IMSI INDIA PVT. LTD.,NEW DELHI vs. DCIT, DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 5856/DEL/2011[2007-08]Status: DisposedITAT Delhi27 Oct 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, Sh. Sudhindra JainFor Respondent: Sh. Amrit Lal, Sr. DR
Section 2Section 234BSection 80Section 80I

…he definition of 'computer software' given in Section 10A of the Act vide Notification No. SO 890(E) dated 26.09.2000 issued by the Central Board of Direct Taxes (CBDT)." 13. The reliance was placed on the following case laws: " ITO vs. Accurum India (P) Ltd. 128 TTJ 249 (Chen) " M. L. Outsourcing Pvt. Ltd. Vs. ITO (ITA No. 1204/Del/2011) 14. The ld. CIT(A) also reproduced the submissions of the assessee on the issues raised by the AO in his remand report at pages no. 18 to 21 which read as under: “5.1 In paragraph 6 of the remand report, the Assessing Officer has contended that the appellant is not eligible to c…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO, MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 6604/MUM/2012[2009-10]Status: DisposedITAT Mumbai19 Aug 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3067/MUM/2012[2008-09]Status: DisposedITAT Mumbai19 Aug 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3066/MUM/2012[2007-08]Status: DisposedITAT Mumbai19 Aug 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3065/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Aug 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3064/MUM/2012[2005-06]Status: DisposedITAT Mumbai19 Aug 2016AY 2005-06

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

ACIT 11(3), MUMBAI vs. MAJMUDAR & CO., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 3063/MUM/2012[2004-05]Status: DisposedITAT Mumbai19 Aug 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Rajesh Kumarita Nos. 3063 To 3067/Mum/2012 (Assessment Year‟S: 2004-05 To 2008-09) Asst. Commissioner Of Income-Tax 11(3), Mumbai .... Appellant Vs. M/S. Majmudar & Co., 601/604, Naman Centre, A Wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant By : Shri N.P. Singh, Dr Respondent B: Shri Arvind Sonde, Ar Date Of Hearing : 25/05/2016 Date Of Pronouncement : 19/08/2016 Order Per Mahavir Singh: These Six Appeals By Revenue Are Arising Out Of Different Orders Of Cit (A) In Appeal No.Cit (A)-2/It/376 To 379/2010-11 For The Assessment Years 2004-05 To 2005-06 & 2008-09 Vide Order Of Common Date 07-02-2012, In Appeal No.Cit (A)-2/It/382/2009-10 Dated 07-02-2012 & In Appeal No.Cit (A)-2/It/210/2011-12 Order Dated 23- 08-2012. Assessments Were Framed By The Acit-11 (3), Mumbai For The Assessment Years 2004-05 To 2009-10 Vide His Orders Of Different Dates Acit Vs. M/S. Majmudar & Co. U/S 143 (3) Read With Section 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri N.P. Singh, DR
Section 10Section 10BSection 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos. 3063 to 3067/Mum/2012 (Assessment Year‟s: 2004-05 to 2008-09) Asst. Commissioner of Income-Tax 11(3), Mumbai .... Appellant Vs. M/s. Majmudar & Co., 601/604, Naman Centre, A wing, G-31, G Block, Bandra Kurla Complex, Bandra, Mumbai - 400028. .... Respondent Appellant by : Shri N.P. Singh, DR Respondent b: Shri Arvind Sonde, AR Date of hearing : 25/05/2016 Date of pronouncement : 19/08/2016 ORDER PER MAHAVIR SINGH, JUDICIAL MEMBER: These six appeals by rev…

CIT vs. ML OUTSOURCING SERVICES PVT LTD

The appeal is dismissed

ITA - 1255 / 2011HC Delhi03 Sept 2014
Section 10ASection 143(3)

…eading “human resource service”. Principle of ejusdem generis would apply to clause (b) of Explanation 2(1) to Section 10A. He relied upon the opinion given by Judicial Member in the case of Income Tax Officer versus Accurum India Private Limited, (2010) 128 TTJ 249 and observed that the third member had not agreed with the view expressed by the Judicial Member/ majority decision. The respondent-assessee‟s case was identical to the case of Accurum India Private Limited (supra) as they were involved in a similar business activity; i.e. activity of recruitment. Keeping in view the manner in which the sam…

ITO v. Accurum India (P) Limited (34 DTR 301) — Cited in 9 Judgments | BharatTax