M/s. Patni Telecom Pvt. Ltd. v. ITO

308 ITR 414Reported decision2009#17609 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2021.

Judgments citing M/s. Patni Telecom Pvt. Ltd. v. ITO

Robert Bosch Engineering and Business Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Large Tax Payers Unit, Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 1688/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Jun 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2009-10

For Appellant: Shri Percy Padiwala, Sr. CounselFor Respondent: Ms. Neera Malhotra, D.R
Section 10ASection 143(3)

…n it was held that the amount reduced from the export turnover should also be reduced from the total turnover. The assessee also placed reliance on the decision rendered by Hyderabad bench of Tribunal in the case of M/s. Patni Telecom Pvt. Ltd. Vs. ITO (2009) 308 ITR 414. 7. The Ld. CIT(A), upon examination of the service agreements, took the view that the assessee is not providing software development services alone, since the service agreement also referred to certain “technical services”. Accordingly, he took the view that the services performed by the assessee other than ITS &ITes, would fall within the ambit…

Assistant Commissioner of Income Tax Ltu, Circle-1, Bangalore vs. M/S Robert Bosch Engineering & Business Solutions Ltd, Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 1659/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Jun 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2009-10

For Appellant: Shri Percy Padiwala, Sr. CounselFor Respondent: Ms. Neera Malhotra, D.R
Section 10ASection 143(3)

…n it was held that the amount reduced from the export turnover should also be reduced from the total turnover. The assessee also placed reliance on the decision rendered by Hyderabad bench of Tribunal in the case of M/s. Patni Telecom Pvt. Ltd. Vs. ITO (2009) 308 ITR 414. 7. The Ld. CIT(A), upon examination of the service agreements, took the view that the assessee is not providing software development services alone, since the service agreement also referred to certain “technical services”. Accordingly, he took the view that the services performed by the assessee other than ITS &ITes, would fall within the ambit…

E4E Business Solutions India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, the assessee’s appeal is partly allowed as allowed for

ITA 1397/BANG/2016[2011-2012]Status: DisposedITAT Bangalore13 Jan 2017AY 2011-2012

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. Sharat Rao, CAFor Respondent: Shri. Kamaladhar, Standing Counsel
Section 10A

…IT(TP)A.1397/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU, BENCH 'A', BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER I.T (TP).A No.1397/Bang/2016 (Assessment Year : 2011-12) M/s. e4e Business Solutions India P.Ltd, 5th floor, Vakil Square, Bannerghatta Road, Bengaluru – 560 029 .. Appellant PAN : AAACI6324A v. Deputy Commissioner of Income Tax, Circle – 3(1)(2), Bengaluru 560 001 .. Respondent Assessee by : Shri. Sharat Rao, CA Revenue by : Shri. Kamaladhar, Standing Counsel Heard on : 18.10.2016 Pronounced on : 13 .01.2017 O R D E…

Interwoven Software Services India (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 1669/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Dec 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri Sharath Rao, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)
Section 143(3)Section 92C

…expenditure incurred in foreign currency and telecommunication charges are to be excluded from the export turnover for the purpose of computation of deduction u/s. 10A of the Act. Reliance was placed in this regard on the decision of Patni Telecom (P) Ltd. (308 ITR 414) (Hyd ITAT) and Zylog Systems Ltd., 135 TTJ 129 (Chennai ITAT). IT(TP)A No.1669/Bang/2012 Page 11 of 14 19. Without prejudice to the above contention, the ld. counsel for the assessee submitted that if the above expenditure reduced from export turnover should be reduced from total turnover as well in line with the principle emanating from the…

E4E Business Solutions India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is allowed for statistical

ITA 324/BANG/2015[2010-11]Status: DisposedITAT Bangalore04 Nov 2015AY 2010-11

Bench: Smt Asha Vijayaraghavan & Shri Jason P Boaz

For Appellant: Shri Ajith Kumar Jain, CAFor Respondent: Shri G.R.Reddy, CIT, DR-I
Section 10ASection 144CSection 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.324(B)/2015 (Assessment year : 2010-11) M/s e4e Business Solutions India Pvt.Ltd., Unit No.1303-1304, 13th Floor, Prestige Meridian – II, No.30, MG Road, Bangalore PAN No.AAACI6324A Appellant Vs The Deputy Commissioner of Income-tax Circle-3(1)(2) Bangalore Respondent And IT(TP)A No.220(Bang.)/2015 (Assessment year : 2010-11) The Deputy Commissioner of Income-tax Circle-3(1)(2) Bangalore Appellant Vs M/s e4e Business Solutions India Pvt.Ltd.,…

M/s. Patni Telecom Pvt. Ltd. v. ITO (308 ITR 414) — Cited in 5 Judgments | BharatTax