ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT v. Tecnimont ICB (P) Ltd.

2 ITR (Trib) 480Income Tax Appellate Tribunal2010#11265 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT v. Tecnimont ICB (P) Ltd.

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/727/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

ITA/12/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/725/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/206/2018HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/728/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

ITA/11/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/726/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ame has to be regarded as computer software keeping in view the ambit of Explanation 2(i)(a) to Section 10B of the IT Act. [See: ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT vs. Tecnimont ICB (P) Ltd., (2009) 123 TTJ (Mumbai) 680/ (2010) 2 ITR (Trib) 480 (Mumbai); Cybertech Systems & Software Ltd., vs. ACIT (2006) 7 SOT 230 (Mum.) ]. 29. The activities carried out by the assessee like analyzing/duplicating the reported problems, developing and building, testing products, carrying out tests, design and development are to be treated as falling within the scope of Section 10B with or w…

DCIT CIR 3, THANE vs. TECHFLOW ENGINEEERING INDIA P.LTD, NAVI MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 3100/MUM/2015[2008-09]Status: DisposedITAT Mumbai12 Apr 2017AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadita No. 3099/Mum/2015 : (A.Y : 2007-08) Ita No. 3100/Mum/2015 : (A.Y : 2008-09) Dcit Circle-3 Vs. M/S Tech-Flow Engineers India R.No.2, 6Th Floor, Pvt. Ltd. Ashar It Park Unit No.415, Bldg. No.2(A-3) B-Wing, Wagle Indl. Estate Millenium Business Park Thane (W) – 400 604 Sector-1, Mahape Navi Mumbai – 400 710 Pan : Aabct7381F (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Shri Bcs Naik प्रत्यर्थी की ओर से / Respondent By : Shri Sanjiv Brahme सुनवाई की तारीख / Date Of Hearing : 19/01/2017 घोषणा की तारीख / Date Of Pronouncement :12/04/2017

For Appellant: Shri BCS NaikFor Respondent: Shri Sanjiv Brahme
Section 10BSection 143(3)

…r of CIT(A) allowing the exemption to the assessee u/s lOB of the Act.” 6. We also find that the Ld. CIT (Appeals) after elaborate examination of the issue and by following the decision of the Co-ordinate Bench in the case of DCIT Vs. Tecnimont ICB (P) Ltd. [2 ITR (Trib) 480] held that the Assessee is justified in claiming deduction u/s 10B observing as under : “5.1 I have carefully considered the submissions of the appellant, the observations of the AO in the assessment order, case law relied upon by the 9 M/s Tech-Flow Engineers India Pvt. Ltd. ITA Nos.3099 & 3100/Mum/2015, A.Y.2007-08 and 2008-09. appellant a…

DCIT CIR 3, THANE vs. TECHFLOW ENGINEEERING INDIA P.LTD, NAVI MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 3099/MUM/2015[2007-08]Status: DisposedITAT Mumbai12 Apr 2017AY 2007-08

Bench: Shri Rajendra & Shri C.N. Prasadita No. 3099/Mum/2015 : (A.Y : 2007-08) Ita No. 3100/Mum/2015 : (A.Y : 2008-09) Dcit Circle-3 Vs. M/S Tech-Flow Engineers India R.No.2, 6Th Floor, Pvt. Ltd. Ashar It Park Unit No.415, Bldg. No.2(A-3) B-Wing, Wagle Indl. Estate Millenium Business Park Thane (W) – 400 604 Sector-1, Mahape Navi Mumbai – 400 710 Pan : Aabct7381F (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Shri Bcs Naik प्रत्यर्थी की ओर से / Respondent By : Shri Sanjiv Brahme सुनवाई की तारीख / Date Of Hearing : 19/01/2017 घोषणा की तारीख / Date Of Pronouncement :12/04/2017

For Appellant: Shri BCS NaikFor Respondent: Shri Sanjiv Brahme
Section 10BSection 143(3)

…r of CIT(A) allowing the exemption to the assessee u/s lOB of the Act.” 6. We also find that the Ld. CIT (Appeals) after elaborate examination of the issue and by following the decision of the Co-ordinate Bench in the case of DCIT Vs. Tecnimont ICB (P) Ltd. [2 ITR (Trib) 480] held that the Assessee is justified in claiming deduction u/s 10B observing as under : “5.1 I have carefully considered the submissions of the appellant, the observations of the AO in the assessment order, case law relied upon by the 9 M/s Tech-Flow Engineers India Pvt. Ltd. ITA Nos.3099 & 3100/Mum/2015, A.Y.2007-08 and 2008-09. appellant a…

ITO v. E-Infochips Ltd., (2009) 124 TTJ (Ahmedabad) 176; DCIT v. Tecnimont ICB (P) Ltd. (2 ITR (Trib) 480) — Cited in 9 Judgments | BharatTax