ITO v. Spice Communications Ltd. (35 SOT 78)

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…- CIT vs Varinder Agro Chemicals Ltd.: 309 ITR 272 (P&H) 78 ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. CIT vs Kotak Securi"es Ltd. (No. 1): 346 ITR 349 (Bom.) - - CIT vs Raychem RPG Ltd.: 346 ITR 138 (Bom.) ITO vs Spice Communica"ons Ltd.: 35 SOT 78 (Del. ITAT) - - Gujarat Guardian Ltd vs DCIT : [2014] 35 ITR(T) 217 (Delhi-Trib) - DCIT vs Eicher Motors Ltd : [2015] 53 taxmann.com 317 (Delhi-Trib) Since the right to use the underlying so"ware is acquired by the assessee company for the purpose of carrying out its business of developing the customized so"ware for its end customers, no revenue p…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…- CIT vs Varinder Agro Chemicals Ltd.: 309 ITR 272 (P&H) 78 ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. CIT vs Kotak Securi"es Ltd. (No. 1): 346 ITR 349 (Bom.) - - CIT vs Raychem RPG Ltd.: 346 ITR 138 (Bom.) ITO vs Spice Communica"ons Ltd.: 35 SOT 78 (Del. ITAT) - - Gujarat Guardian Ltd vs DCIT : [2014] 35 ITR(T) 217 (Delhi-Trib) - DCIT vs Eicher Motors Ltd : [2015] 53 taxmann.com 317 (Delhi-Trib) Since the right to use the underlying so"ware is acquired by the assessee company for the purpose of carrying out its business of developing the customized so"ware for its end customers, no revenue p…

ACIT, CIRCLE 22(2), NEW DELHI vs. SNAPDEAL LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 184/DEL/2023[2017-18]Status: DisposedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Dharamvir Singh, CIT-DR

…bai decision in the— case of Kaya Ltd. (ITA no. 3175/Mum/2013), Asian Paints Ltd. vs. Addl. CIT (ITA 78Q1/MUM/2010), Fine Jewellery (I) Ltd. (19 ITR 746), Warner Lambert India Ltd. (ITA 954 & 3063/Mu m/2006), Delhi ITAT decisions in Spice Communications Ltd. (35 SOT 78) and CIT v. Modi Revlon Pvt. Ltd. (78 DTR 342). The judgment of Delhi High Court in CIT v. Adidas India Marketing (P.) Ltd. [2010] 195 Taxman 256 (Delhi) recognized that brand promotion exercises undertaken through media campaigns, Schemes, programmes etc are essential for propagation of the brand. The necessity (or lack of it) is not something whi…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…strial Corporation (supra), the expenditure can be allowed to be spread IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 33 of 85 over, that too, when the assessee chooses to do so"(emphasis supplied) In ITO v Spice Communications Ltd. (2010) 35 SOT 78 (Del-ITAT) the assessee was in the business of providing cellular mobile services. The assessee had incurred expenditure towards advertisement and sales promotion in course of carrying on its business activities. The Assessing Officer has allowed 90 per cent of the expenses as revenue expenditure and allocated 10 per cent towards capital by observi…

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…strial Corporation (supra), the expenditure can be allowed to be spread IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 33 of 85 over, that too, when the assessee chooses to do so"(emphasis supplied) In ITO v Spice Communications Ltd. (2010) 35 SOT 78 (Del-ITAT) the assessee was in the business of providing cellular mobile services. The assessee had incurred expenditure towards advertisement and sales promotion in course of carrying on its business activities. The Assessing Officer has allowed 90 per cent of the expenses as revenue expenditure and allocated 10 per cent towards capital by observi…

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

…T(TP)A No. 718/Bang/2017 squarely applies to the present case also. The Ld.AR also relied on following decisions in support of this contention: i) Fine Jewellery (India) Ltd v JCIT [2014] 48 taxmann.com 16 (Mum-Trib) (ii) ITO v Spice Communications Ltd [2010] 35 SOT 78 (Delhi) (iii) CIT vs. Brilliant Tutorials Pvt. Ltd. [(2007) 292 ITR 399] (iv) CIT v Geoffrey Manners & Co. Ltd [2009] 315 ITR 134 (Bombay) (v) CIT v Asian Paints (India) Ltd [2016] 75 taxmann.com 152 (Bombay) (vi) DCIT v Polygel Industries (P.) Ltd [2015] 56 taxmann.com 198 (Mumbai - Trib.) (vii) PCIT v Seagram Manufacturing (P.) Ltd [2017] 78 taxm…

ASST CIT (LTU) 2, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed as directed above

ITA 4675/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Feb 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Asst. Commissioner Income Asian Paints Ltd. Tax, (Large Taxpayer Unit)-2, 6A Shanti Nagar, Cuffe Parade,, 29 Th Floor, Santacruz (East), World Trade Centre, Cuffee Mumbai-400 055 Vs. Parade, Mumbai-400 005 (Respondent) (Appellant) Pan No. Aaaca3622K Asian Paints Ltd. Vs. Addl. Commissioner Of 6A Shanti Nagar, Income Tax-Ltu Cuffe Parade,, 29 Th Floor, Santacruz (East), Mumbai-400 055 World Trade Centre, Cuffee Parade, Mumbai-400 005 (Appellant) (Respondent) Appellant By : Shri Milind Chavan, Sr Dr Respondent By : Shri Madhur Agrawal, Advocate Date Of Hearing: 09.12.2021 Date Of Pronouncement : 23.02 .2022 O R D E R Per Prashant Maharishi, Am: 01. These Are Cross Appeals Filed By Asian Paints Ltd [Appellant/Assessee] & The Additional Commissioner Of Income Tax – Large Taxpayers Unit

For Appellant: Shri Milind Chavan, Sr DRFor Respondent: Shri

Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Asst. Commissioner Income Asian Paints ltd. Tax, (Large Taxpayer Unit)-2, 6A Shanti Nagar, Cuffe Parade,, 29 th Floor, Santacruz (East), World Trade Centre, Cuffee Mumbai-400 055 Vs. Parade, Mumbai-400 005 (Respondent) (Appellant) PAN No. AAACA3622K Asian Paints ltd. Vs. Addl. Commissioner of 6A Shanti Nagar, Income Tax-LTU Cuffe Parade,, 29 th Floor, Santacruz (East), Mumbai-400 055 World Trade Centre, Cuffee Parade, Mumbai-400 005 (Appellant) (Respondent) Appellant by : Shri Milind Chavan, S…

ADDL. CIT, NEW DELHI vs. M/S. JASPER INFOTECH PVT. LTD., NEW DELHI

ITA 2605/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Nov 2021AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Ms. Sarita Singh [CIT] – D. R

Section 143(3)

…mbai decision in the—case of Kaya Ltd. (ITA no. 3175/Mum/2013), Asian Paints Ltd. vs. Addl. CIT (ITA 78Q1/MUM/2010), Fine Jewellery (I) Ltd. (19 ITR 746), Warner Lambert India Ltd. (ITA 954 & 3063/Mu m/2006), Delhi ITAT decisions in Spice Communications Ltd. (35 SOT 78) and CIT v. Modi Revlon Pvt. Ltd. (78 DTR 342). The judgment of Delhi High Court in CIT v. Adidas India Marketing (P.) Ltd. [2010] 195 Taxman 256 (Delhi) recognized that brand promotion exercises undertaken through media campaigns, Schemes, programmes etc are essential for propagation of the brand. The necessity (or lack of it) is not something whi…