M/s.Tata Elxsi Ltd. v. Asst.Commissioner of Income Tax

M/S SUTURES INDIA (P) LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the common order passed by the

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

…s export under section 10B of the Act on the facts and circumstances of the case? (c) Whether, the Tribunal was justified in law in ignoring the decision of the Hon'ble Jurisdictional Karnataka High Court in the case of Tata Elxsi Vs. ACIT reported in 127 DTR 327 and consequently passed a perverse order on the facts and circumstances of the case? (d) Whether the authorities below are justified in law in charging interest under section 234 C of the Act on the facts and circumstance of the case?" 2. Facts leading to filing of this appeal briefly stated are that the assessee is a private limited…

PR COMMISSIONER OF INCOME TAX-6 vs. M/S SWISS RE -SHARED SERVICES (INDIA) PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/14 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 3RD DAY OF AUGUST 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.277/2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-6 BMTC COMPLEX, KORMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(3), BANGALORE. …APPELLANTS (By Mr. E.I. SANMATHI, ADV.) AND: M/S. SWISS RE-SHARED SERVICES (INDIA) PVT. LTD No.21, 3RD FLOOR, LANGFORD ROAD LANGFORD TOWN, BANGALORE PAN:AAECS8786L. …RESPONDENT (RESPOND…

COMMISSIONER OF INCOME TAX-III vs. WITTNESS SYSTEM

Bench: S.SUJATHA,VINEET KOTHARI

…1/38 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 11TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.347/2013 BETWEEN : 1. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD BANGALORE – 560 001 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE – 11 (I) BANGALORE ... APPELLANTS (BY SRI.E I SANMATHI, ADV.) AND: WITTNESS SYSTEM SOFTWARE INDIA PRIVATE LTD NO.58, 6TH FLOOR BRIGADE ROAD BANGALORE – 560 001 .. RESPONDENT (BY SRI.BALRAM R RAO, ADV. (ABSENT))…

COMMISSIONER OF INCOME TAX III vs. M/S TIMKEN ENGINEERING

Bench: S.SUJATHA,VINEET KOTHARI

…1/11 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 10TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.Nos.253-254/2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(3), BANGALORE. …APPELLANTS (By Mr. JEEVAN J. NEERALGI, ADV.) AND: M/S. TIMKEN ENGINEERING & RESEARCH INDIA PVT. LTD., Sy.No.(s), 39(P), 41(P), 42(P) ELECTRONIC CITY PHASE II DODDATHOGUR VILLAGE BEGUR HO…

THE COMMISSIONER OF INCOME TAX vs. M/S ELECTRONICS FOR IMAGING INDIA PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 10TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.186/2012 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEEN’S ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), C.R. BUILDING QUEENS ROAD, BANGALORE. …APPELLANTS (By Mr. K.V. ARAVIND, ADV.) AND: M/S. ELECTRONICS FOR IMAGING INDIA PVT. LTD., No.133, SALARPURIA HALLMARK KADUBEESANAHALLI BANGALORE-560 076. …RESPONDENT (By Mr.…

THE COMMISSIONER OF INCOME TAX vs. M/S INTEGRAL INDIA SOFTWARE

Bench: S.SUJATHA,VINEET KOTHARI

…1/10 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 10TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A.No.194/2013 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX, CIT[A] C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12[3] RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s. INTEGRAL INDIA SOFTWARE DEVELOPMENT CENTRE PVT. LTD., No.16/1, GROUND FLOOR CAMBRIDGE ROAD, HALASURU BANGALORE.…

COMMISSIONER OF INCOME TAX-III vs. M/S MERCEDES BENZ RESEARCH & DEVELOPMENT INDIA

Bench: S.SUJATHA,VINEET KOTHARI

…1/20 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 10TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.350/2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE – 560 001 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(2) BANGALORE ... APPELLANTS (BY SRI.SANMATHI E I, ADV.) AND: M/S MERCEDES BENZ RESEARCH & DEVELOPMENT INDIA PVT. LTD. (FORMERLY DAIMLER CHRYSLER RESEARCH & TECHNOLOGY INDIA PVT. LTD.) PINE VALLY, 3RD FLOOR, EMBASS…

COMMISSIONER OF INCOME TAX-III, vs. M/S MERCEDES BENZ

Bench: S.SUJATHA,VINEET KOTHARI

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 9TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.326/2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III, CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE - 560 001. 2. THE INCOME TAX OFFICER WARD 12(1), BANGALORE. ... APPELLANTS (BY SRI.JEEVAN J NEERALGI, ADV.) AND: M/S MERCEDES BENZ RESEARCH & DEVELOPMENT INDIA PVT. LIMITED, PINE VALLEY, 3RD FLOOR, EMBASSY GOLF LINKS, BUSINESS PARKS, OFF INTERMEDIATE RING ROAD, BANGALORE - 560…

THE COMMISSIONER OF INCOME-TAX vs. M/S INTEGRAL INDIA SOFTWARE DEVELOPMENT CENTRE PVT

Bench: S.SUJATHA,VINEET KOTHARI

…1/10 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 9TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.25/2012 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX C.R.BUILDING, QUEENS ROAD, BANGALORE 2. THE INCOME-TAX OFFICER WARD-11(2), C.R.BUILDING, QUEENS ROAD, BANGALORE ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s INTEGRAL INDIA SOFTWARE DEVELOPMENT CENTRE PVT. LTD., NO.16/1, GROUND FLOOR, CAMBRIDGE ROAD, BANGALORE-560 008 …RESPONDENT (BY SRI TATA KRISHNA,…

THE COMMISSIONER OF INCOME TAX vs. M/S CONTINUOUS COMPUTING

Bench: S.SUJATHA,VINEET KOTHARI

…1/13 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 9TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A.No.271/2012 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, CIT[A] C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE INCOME-TAX OFFICER, WARD-11(1), C.R. BUILDING, QUEENS ROAD, BANGALORE. ...APPELLANTS (BY SRI K.V. ARAVIND, ADV.) AND: M/s. CONTINUOUS COMPUTING INDIA PVT. LTD., 4TH FLOOR, PANE VALLEY, EMBASSY GOLF LINK, BUSINESS PARK, OFF. INTERMEDIATE RING ROAD, KORAMANGALA, BANGALORE…

THE PR.COMMISSIONER OF INCOME TAX vs. M/S G T NEXUS SOFTWARE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/13 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 6TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.831/2017 BETWEEN: 1. THE Pr. COMMISSIONER OF INCOME-TAX, CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. …APPELLANTS (BY Mr. ARAVIND K.V. ADV.) AND: M/s. GT NEXUS SOFTWARE PVT. LTD., THE SIRIUS, 69/3, MILLERS…

THE PR COMMISSIONER OF INCOME TAX vs. M/S GLOBAL E BUSINESS OPERATIONS PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/11 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 6TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A.No.896/2017 BETWEEN : 1. THE Pr. COMMISSIONER OF INCOME -TAX CIT (A), 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU-560 095 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3 (1) (2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GLOBAL E-BUSINESS OPERATIONS PVT. LTD., 2ND FLOOR, KALYANI…

THE PR. COMMISSIONER OF INCOME TAX vs. M/S. CENTURY LINK TECHNOLOGIES INDIA PVT. LTD.,

Bench: S.SUJATHA,VINEET KOTHARI

…1/11 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 5TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.1058/2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX CIT (A), 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2, PRESENT ADDRESS CIRCLE 2 (1) (1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 ... APPELLANTS (BY SRI. ARAVIND K. V., ADV.) AND M/S. CENTURY LINK TECHNOLOGIES INDIA…

THE PR.COMMISSIONER OF INCOME-TAX,CIT (A) vs. M/S CERNER HEALTHCARE SOLUTIONS PVT.LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 05TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.489/2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE INCOME-TAX OFFICER WARD-11(1), PRESENT ADDRESS ACIT, CIRCLE-2(1)(1), 2ND FLOOR BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. …APPELLANTS (By Mr. K.V. ARAVIND, ADV.) AND: M/S. CERNER HEALTHCARE SOLUTIONS PVT. LTD., GROUND FLOO…

THE PR COMMISSIONER OF INCOME TAX vs. M/S GLOBAL E BUSINESS OPERATIONS PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/15 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 5TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.700/2017 BETWEEN: 1. The Pr. Commissioner of Income-tax, CIT(A) 5th floor, BMTC Building, 80 Feet Road, Kormangala. Bengaluru-560 095. 2. The Deputy Commissioner of Income-Tax, Circle-11(3), Present Address Circle-3(1)(2), 2nd Floor, BMTC Building, 80 Feet Road Kormangala, Bengaluru-560 095. …APPELLANTS (By Mr. Aravind K.V. Advocate) AND: M/s. Global E-Business…

THE PR.COMMISSIONER OF INCOME TAX CIT (A) vs. M/S G T NEXUS SOFTWARE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 5TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.832/2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CIT (A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE – 3(1) (2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. ... APPELLANTS (BY SRI. ARAVIND K V, ADV.) AND: M/S G T NEXUS SOFTWARE PVT. LTD., THE SIRIUS 69/3, MILLERS ROAD, BE…

THE PR COMMISSIONER OF INCOMT TAX,CIT (A) vs. M/S INFINEON TECHNOLOGIES INDIA LTD

Bench: S.SUJATHA,VINEET KOTHARI

…1/6 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 5TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.730/2017 BETWEEN : 1 THE PR. COMMISSIONER OF INCOME-TAX, CIT[A] 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 2 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE – 11[4], PRESENT ADDRESS: CIRCLE – 3[1][1], 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA BENGALURU – 560 095 ...APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND : M/S. INFINEON TECHN…

THE PR COMMISSIONER OF INCOME TAX vs. M/S HEWLETT PACKARD GLOBAL

Bench: S.SUJATHA,VINEET KOTHARI

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 05TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.351/2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(4), PRESENT ADDRESS CIRCLE-3(1)(2), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA, BENGALURU-560 095. …APPELLANTS (By Mr. K.V. ARAVIND, ADV.) AND: M/S. HEWLETT PACKARD GLOBAL SOFT PVT. LTD.,…

THE PR COMMISSIONER OF INCOME TAX CIT(A) vs. M/S GENISYS INFORMATION

Bench: S.SUJATHA,VINEET KOTHARI

…1/10 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 5TH DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.698/2017 BETWEEN: 1. The Pr. Commissioner of Income-tax, CIT(A) 5th Floor, BMTC Building 80 Feet Road, Kormangala Bengaluru-560 095. 2. The Income-Tax Officer Ward-11(2), Present Address ACIT, C-3(1)(2) 2nd Floor, BMTC Building 80 Feet Road, Kormangala Bengaluru-560 095. …APPELLANTS (BY Mr.Aravind K.V., ADV.) AND: M/s.Genisys Information Systems (India) Pv…

THE PR. COMMISSIONER OF INCOME TAX vs. M/S IKANOS COMMUNICATION

Bench: S.SUJATHA,VINEET KOTHARI

…1/13 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 4TH DAY OF JULY 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.319/2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A), 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BANGALORE - 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 3 (1) (1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BANGALORE - 560 095. ... APPELLANTS (BY SRI.ARAVIND K V., ADV.) AND: M/S IKANOS COMMUNICATION INDIA PVT. LTD. 3RD FLOOR, CORPORATE MIL…