Patni Telecom Solutions (P) Ltd. v. ITO

35 Taxmann.com 87Reported decision#15683 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Judgments citing Patni Telecom Solutions (P) Ltd. v. ITO

ACIT, Circle-2(2), Hyd, Hyderabad vs. Gvk Biosciences Pvt.Ltd., Hyderabad

In the result, Revenue appeals in AY 2010-11,2011-12 are dismissed and all the other appeals are considered partly allowed for statistical purposes

ITA 740/HYD/2015[2011-12]Status: DisposedITAT Hyderabad10 Jan 2018AY 2011-12

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri K. Ashok Kumar, DR
Section 10ASection 115JSection 14ASection 80I

…(A), however, Ld. CIT(A) did not agree stating that the claim does not hold water. 12. After considering the rival contentions, we are of the opinion that this issue is covered by the decision of ITAT in the case of Patni Telecom Solutions (P) Ltd., Vs. ITO [35 Taxmann.com 87] GVK Biosciences Pvt. Ltd., :- 7 -: (HYD) wherein the ITAT has held that inter net expenses could not be treated as ‘communication charges’ under Clause-4 of Explanation-2 to Section 10A. However, assessee failed to furnish the amount of internet charges or any expenditure under this head. When this was pointed out, assessee’s Counsel ac…

ACIT, Circle-2(2), Hyd, Hyderabad vs. Gvk Biosciences Pvt.Ltd., Hyderabad

In the result, Revenue appeals in AY 2010-11,2011-12 are dismissed and all the other appeals are considered partly allowed for statistical purposes

ITA 739/HYD/2015[2010-11]Status: DisposedITAT Hyderabad10 Jan 2018AY 2010-11

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri K. Ashok Kumar, DR
Section 10ASection 115JSection 14ASection 80I

…(A), however, Ld. CIT(A) did not agree stating that the claim does not hold water. 12. After considering the rival contentions, we are of the opinion that this issue is covered by the decision of ITAT in the case of Patni Telecom Solutions (P) Ltd., Vs. ITO [35 Taxmann.com 87] GVK Biosciences Pvt. Ltd., :- 7 -: (HYD) wherein the ITAT has held that inter net expenses could not be treated as ‘communication charges’ under Clause-4 of Explanation-2 to Section 10A. However, assessee failed to furnish the amount of internet charges or any expenditure under this head. When this was pointed out, assessee’s Counsel ac…

ACIT, Circle-2(2), Hyd, Hyderabad vs. Gvk Biosciences Pvt.Ltd., Hyderabad

In the result, Revenue appeals in AY 2010-11,2011-12 are dismissed and all the other appeals are considered partly allowed for statistical purposes

ITA 738/HYD/2015[2009-10]Status: DisposedITAT Hyderabad10 Jan 2018AY 2009-10

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri K. Ashok Kumar, DR
Section 10ASection 115JSection 14ASection 80I

…(A), however, Ld. CIT(A) did not agree stating that the claim does not hold water. 12. After considering the rival contentions, we are of the opinion that this issue is covered by the decision of ITAT in the case of Patni Telecom Solutions (P) Ltd., Vs. ITO [35 Taxmann.com 87] GVK Biosciences Pvt. Ltd., :- 7 -: (HYD) wherein the ITAT has held that inter net expenses could not be treated as ‘communication charges’ under Clause-4 of Explanation-2 to Section 10A. However, assessee failed to furnish the amount of internet charges or any expenditure under this head. When this was pointed out, assessee’s Counsel ac…

Gvk Biosciences Pvt Ltd, Hyderabad vs. DCIT, Circle-2(2), Hyderabad

In the result, Revenue appeals in AY 2010-11,2011-12 are dismissed and all the other appeals are considered partly allowed for statistical purposes

ITA 707/HYD/2015[2011-12]Status: DisposedITAT Hyderabad10 Jan 2018AY 2011-12

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri K. Ashok Kumar, DR
Section 10ASection 115JSection 14ASection 80I

…(A), however, Ld. CIT(A) did not agree stating that the claim does not hold water. 12. After considering the rival contentions, we are of the opinion that this issue is covered by the decision of ITAT in the case of Patni Telecom Solutions (P) Ltd., Vs. ITO [35 Taxmann.com 87] GVK Biosciences Pvt. Ltd., :- 7 -: (HYD) wherein the ITAT has held that inter net expenses could not be treated as ‘communication charges’ under Clause-4 of Explanation-2 to Section 10A. However, assessee failed to furnish the amount of internet charges or any expenditure under this head. When this was pointed out, assessee’s Counsel ac…

Gvk Biosciences Pvt Ltd, Hyderabad vs. ACIT, Circle-2(2), Hyderabad

In the result, Revenue appeals in AY 2010-11,2011-12 are dismissed and all the other appeals are considered partly allowed for statistical purposes

ITA 706/HYD/2015[2010-11]Status: DisposedITAT Hyderabad10 Jan 2018AY 2010-11

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri K. Ashok Kumar, DR
Section 10ASection 115JSection 14ASection 80I

…(A), however, Ld. CIT(A) did not agree stating that the claim does not hold water. 12. After considering the rival contentions, we are of the opinion that this issue is covered by the decision of ITAT in the case of Patni Telecom Solutions (P) Ltd., Vs. ITO [35 Taxmann.com 87] GVK Biosciences Pvt. Ltd., :- 7 -: (HYD) wherein the ITAT has held that inter net expenses could not be treated as ‘communication charges’ under Clause-4 of Explanation-2 to Section 10A. However, assessee failed to furnish the amount of internet charges or any expenditure under this head. When this was pointed out, assessee’s Counsel ac…

Gvk Biosciences Pvt Ltd, Hyderabad vs. DCIT, Circle-2(2), Hyderabad

In the result, Revenue appeals in AY 2010-11,2011-12 are dismissed and all the other appeals are considered partly allowed for statistical purposes

ITA 705/HYD/2015[2009-10]Status: DisposedITAT Hyderabad10 Jan 2018AY 2009-10

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri K. Ashok Kumar, DR
Section 10ASection 115JSection 14ASection 80I

…(A), however, Ld. CIT(A) did not agree stating that the claim does not hold water. 12. After considering the rival contentions, we are of the opinion that this issue is covered by the decision of ITAT in the case of Patni Telecom Solutions (P) Ltd., Vs. ITO [35 Taxmann.com 87] GVK Biosciences Pvt. Ltd., :- 7 -: (HYD) wherein the ITAT has held that inter net expenses could not be treated as ‘communication charges’ under Clause-4 of Explanation-2 to Section 10A. However, assessee failed to furnish the amount of internet charges or any expenditure under this head. When this was pointed out, assessee’s Counsel ac…