Legato System (P) Ltd. v. ITO

Commissioner of Income Tax vs. Flextronics Software System Ltd

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

…ssue, moreso, when the assessee had clairned deduction under Section 80HHE of the Act in the earlier year as well and was allowed. This plea of the assessee has been accepted by the ITAT relying upon its own order in the case of Legato System (P) Ltd. Vs. ITO,93 TTJ 828. ,l \(.r We may also record that the appeal of the Revenue in the case of Legato System (supra) was dismissed by this Court. We rnay also record that identical issue had arisen in ITA 123312007, ITA 16012009 and ITA 50712008 entitled Commissioner of Income TaxYs. fnterra Software fntlia Pvt. Ltd. and this Court had disrnissed those appeals of th…

CIT vs. Flextronics Software System Ltd

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

…issue, moreso, when the assessee had claimed deduction under Section 80HHE of the Act in the eaflier year as well and was allowed. This plea of the assessee has been accepted by the ITAT relying upon its own o,d., in the case of Legato System (P) Ltd. Vs. ITO,93 TTJ 828' rJ \ We may also record that the appeal of the Revenue in the case of Legato System (supra) was dismissed by this Court. We may also record that identical issue had arisen in ITA t23312007, ITA 16012009 and ITA 50712008 entitled commissioner of lrtcome ?ax Vs. Interra Software India Pvt. Ltcl. and this Court had disrnissed those appeals of the…

CIT vs. Aericent Technologies Holding Ltd

…sue, moreso, when the assessee had claimed deduction under Section 80HHE of the Act in the earlier year as well and was allowed. This plea of the assessee has been accepted by the ITAT relying upon its own order in the case of *Legato System (P) Ltd.*Vs. ITO, 93 TTJ 828. We may also record that the appeal of the Revenue in the case of *Legato Syst* (supra) was dismissed by this Court. We may also record that identical issue had arisen in ITA 1233/2007, ITA 160/2009 and ITA 507/2008 entitled *Commissioner of Income Tax* Vs. *Interra Software India Pvt. Ltd.* and this Court had dismissed those appeals of the Reven…

CIT vs. Flextronics Software System Ltd

…issue, moreso, when the assessee had claimed deduction under Section 80HHE of the Act in the eaflier year as well and was allowed. This plea of the assessee has been accepted by the ITAT relying upon its own o,d., in the case of Legato System (P) Ltd. Vs. ITO,93 TTJ 828' rJ 2011:DHC:11998-DB \ We may also record that the appeal of the Revenue in the case of Legato System (supra) was dismissed by this Court. We may also record that identical issue had arisen in ITA t23312007, ITA 16012009 and ITA 50712008 entitled commissioner of lrtcome ?ax Vs. Interra Software India Pvt. Ltcl. and this Court had disrnissed tho…

CIT vs. Techspan India Pvt Ltd

In the result, these appeals file by the revenue are allowed for statistical purposes

…s provision. The CIT (A), however, allowed the said benefit and ITAT has confirmed the same The Tribunal has, in its consolidated order in respect of all these three years, has relied upon the decision in the case of **Legato Systems** *India (P) Ltd. Vs. ITO 93 TTJ 828* holding that the declaration as required to be made under Section 10A of the Act is only for the year  in which the assessee does not desire application of provision of Section 10A of the Act. The Tribunal also records finding of fact that in the year under consideration the assessee had not made any such declaration…

Commissioner of Income Tax vs. Infra Soft Technologies Ltd

…ibunal (hereinafter referred to as „the Tribunal), which had been dismissed by the Tribunal confirming the order of the CIT(A). In its judgment, the Tribunal has relied upon its earlier decision in the case of Vs. Legato Systems India (P) Limited Vs. ITO [93 TTJ 828], wherein the provisions of Section 80HHE and Section 10A of the Act are elaborately discussed and dealt with and the aforesaid interpretation is given to sub Section 5 of Section 80HHE of the Act. The Department had filed appeal against the judgment of the Tribunal in the case of Legato Systems India Pvt. Ltd. (supra) (in ITA No. 1400/2005)…

Commissioner of Income Tax vs. Infra Soft Technologies Ltd

…ibunal (hereinafter referred to as „the Tribunal), which had been dismissed by the Tribunal confirming the order of the CIT(A). In its judgment, the Tribunal has relied upon its earlier decision in the case of Vs. Legato Systems India (P) Limited Vs. ITO [93 TTJ 828], wherein the provisions of Section 80HHE and Section 10A of the Act are elaborately discussed and dealt with and the aforesaid interpretation is given to sub Section 5 of Section 80HHE of the Act. The Department had filed appeal against the judgment of the Tribunal in the case of Legato Systems India Pvt. Ltd. (supra) (in ITA No. 1400/2005)…