Patni Telecommunication (P) Ltd. v. ITO

22 SOT 26Income Tax Appellate Tribunal2008#6599 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(3)Section 144BSection 263Section 56Section 80P(2)(a)(i)Section 80P(2)(d)Section 142(1)Section 143(2)

Issues it is cited on

section 80p(2)(a)(iii)section 80jinadequate enquirysection 120section 80p(1)section 144asection 80hhcsection 129section 80hhsection 263(1)lack of enquirycomputer software

Judgments citing Patni Telecommunication (P) Ltd. v. ITO

SRI RAMASEVA BAHUSARA KSHARIYA CO-OP. SOCIETY LIMITED,SHIMOGA vs. PR. CIT, BENGALURU-1, BENGALURU

In the result the appeal filed by the assessee is allowed

ITA 861/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21 M/S. Sri Ramaseva Bahusara Kshariya Co-Op. Society Ltd. 01, Ramanna Setty Park Spm Road, Doddapete So Vs. Principal Cit Shimoga 577 202 Bengaluru-1 Karnataka Pan No :Aaajs0083P Appellant Respondent Appellant By : Sri V. Srinivasan, A.R. Respondent By : Sri Kiran D., D.R. Date Of Hearing : 11.12.2025 Date Of Pronouncement : 30.01.2026

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Kiran D., D.R
Section 143(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)

…ring technical services. Therefore, there is no need to exclude the expenditure incurred in foreign currency from the export turnover. [SEE: 'Patani M/s. Sri Ramaseva BahusaraKshariya Co-Op. Society Ltd., Shimoga Page 27 of 28 Telecom (P.) Ltd. v. ITO' [2008] 22 SOT 26 (Hyd.) and 'Chancepond Technologies (O) Ltd. v. Asst. CIT' [2008] 22 SOT 220 (Chennai)]. Thus, the view taken by the Assessing Officer was a plausible view and the view taken by him cannot be said to be erroneous. Therefore, in view of well settled legal position, invocation of powers in the fact situation of the case under section 263 of the Act c…

BHARATH CREDIT CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. PR. CIT, BANGALORE -1, BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…neither rendered any technical services nor has earned any receipt from rendering technical services. Therefore, there is no need to exclude the expenditure incurred in foreign currency from the export turnover. [SEE: 'Patani Telecom (P.) Ltd. v. ITO' [2008] 22 SOT 26 (Hyd.) and 'Chancepond Technologies (O) Ltd. v. Asst. CIT' [2008] 22 SOT 220 (Chennai)]. Thus, the view taken by the Assessing Officer was a plausible view and the view taken by him cannot be said to be erroneous. Therefore, in view of well settled legal position, invocation of powers in the fact situation of the case under section 263 of the Act c…

BHAVANA CO-OP CREDIT SOCIETY NIYAMITA ,SIRSI vs. INCOME TAX OFFICER, WARD-1, SIRSI

In the result the appeal filed by the assessee is allowed

ITA 1074/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…neither rendered any technical services nor has earned any receipt from rendering technical services. Therefore, there is no need to exclude the expenditure incurred in foreign currency from the export turnover. [SEE: 'Patani Telecom (P.) Ltd. v. ITO' [2008] 22 SOT 26 (Hyd.) and 'Chancepond Technologies (O) Ltd. v. Asst. CIT' [2008] 22 SOT 220 (Chennai)]. Thus, the view taken by the Assessing Officer was a plausible view and the view taken by him cannot be said to be erroneous. Therefore, in view of well settled legal position, invocation of powers in the fact situation of the case under section 263 of the Act c…

GONIKOPPAL PRIMARY RURAL AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LIMITED ,KODAGU vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU

In the result the appeal filed by the assessee is allowed

ITA 1072/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…neither rendered any technical services nor has earned any receipt from rendering technical services. Therefore, there is no need to exclude the expenditure incurred in foreign currency from the export turnover. [SEE: 'Patani Telecom (P.) Ltd. v. ITO' [2008] 22 SOT 26 (Hyd.) and 'Chancepond Technologies (O) Ltd. v. Asst. CIT' [2008] 22 SOT 220 (Chennai)]. Thus, the view taken by the Assessing Officer was a plausible view and the view taken by him cannot be said to be erroneous. Therefore, in view of well settled legal position, invocation of powers in the fact situation of the case under section 263 of the Act c…

THE COMMISSIONER OF INCOME TAX vs. M/S AZTEC SOFTWARE TECHNOLOGY LTD

In the result, the appeal fails and is hereby

ITA/348/2013HC Karnataka16 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 143(2)Section 260Section 260ASection 263

…any 9 technical services nor has earned any receipt from rendering technical services. Therefore, there is no need to exclude the expenditure incurred in foreign currency from the export turnover. [SEE: ‘PATANI TELECOM (P) LTD. VS. ITO’, (2008) 22 SOT 26 (Hyd) and ‘CHANCEPOND TECHNOLOGIES (O) LTD., V. ASST. CIT’, (2008) 22 SOT 220 (CHENNAI)]. Thus, the view taken by the Assessing Officer was a plausible view and the view taken by him cannot be said to be erroneous. Therefore, in view of well settled legal position, invocation of powers in the fact situation of the case under Section 263 of…

DCIT, NEW DELHI vs. M/S. HCL COMNET SYSTEMS & SERVICES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 922/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…er of the ITAT in the case of ACIT Vs Infoses Technologies reported in 172 Taxman 134. Similarly, he pointed out that an identical issue has been considered by the ITAT, Hyderabad Bench in the case of Patni Telecommunication (P) Ltd. Vs ITO reported in (2008) 22 SOT 26 (Hyd.). Learned DR was unable to controvert the contentions of the learned counsel for the assessee. 9. On due consideration of the facts and circumstances of the case, we find that this issue has been considered in detail by the ITAT in the above orders and it has been held that if such expenses are to be excluded from the export turnover then th…

M/S. HCL COMNET SYSTEMS AND SERVICES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 835/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…er of the ITAT in the case of ACIT Vs Infoses Technologies reported in 172 Taxman 134. Similarly, he pointed out that an identical issue has been considered by the ITAT, Hyderabad Bench in the case of Patni Telecommunication (P) Ltd. Vs ITO reported in (2008) 22 SOT 26 (Hyd.). Learned DR was unable to controvert the contentions of the learned counsel for the assessee. 9. On due consideration of the facts and circumstances of the case, we find that this issue has been considered in detail by the ITAT in the above orders and it has been held that if such expenses are to be excluded from the export turnover then th…

ACIT, NEW DELHI vs. M/S. HCL COMNET SYSTEMS AND SERVICES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5924/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…er of the ITAT in the case of ACIT Vs Infoses Technologies reported in 172 Taxman 134. Similarly, he pointed out that an identical issue has been considered by the ITAT, Hyderabad Bench in the case of Patni Telecommunication (P) Ltd. Vs ITO reported in (2008) 22 SOT 26 (Hyd.). Learned DR was unable to controvert the contentions of the learned counsel for the assessee. 9. On due consideration of the facts and circumstances of the case, we find that this issue has been considered in detail by the ITAT in the above orders and it has been held that if such expenses are to be excluded from the export turnover then th…

M/S. HCL COMNET SYSTEMS AND SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5555/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…er of the ITAT in the case of ACIT Vs Infoses Technologies reported in 172 Taxman 134. Similarly, he pointed out that an identical issue has been considered by the ITAT, Hyderabad Bench in the case of Patni Telecommunication (P) Ltd. Vs ITO reported in (2008) 22 SOT 26 (Hyd.). Learned DR was unable to controvert the contentions of the learned counsel for the assessee. 9. On due consideration of the facts and circumstances of the case, we find that this issue has been considered in detail by the ITAT in the above orders and it has been held that if such expenses are to be excluded from the export turnover then th…

DCIT, NEW DELHI vs. HCL COMNET SYSTEMS & SERVICES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6181/DEL/2013[2006-07]Status: DisposedITAT Delhi25 Jun 2020AY 2006-07

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…er of the ITAT in the case of ACIT Vs Infoses Technologies reported in 172 Taxman 134. Similarly, he pointed out that an identical issue has been considered by the ITAT, Hyderabad Bench in the case of Patni Telecommunication (P) Ltd. Vs ITO reported in (2008) 22 SOT 26 (Hyd.). Learned DR was unable to controvert the contentions of the learned counsel for the assessee. 9. On due consideration of the facts and circumstances of the case, we find that this issue has been considered in detail by the ITAT in the above orders and it has been held that if such expenses are to be excluded from the export turnover then th…

M/S AFFILIATED COMPUTER SERVICES OF INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 931/BANG/2011[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: Shri Keerthi Narayan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)

…nal services India Pvt Ltd., ITA No.'s 362 & 363/B/07 - Bangalore Tribunal • Tata Elxsi v. CIT-ITA No 315 - Bangalore Tribunal • M/s. i-Gate Global Solutions Ltd v. The ACIT - ITA NO.248 & 249/Bang/2007 - Bangalore Tribunal • Patni Telecom (P) limited v. ITO (22 SOT 26) - Hyderabad Tribunal • Nous Infosystems (P) Ltd v. ITO ITA No. 1042/Bang/07(AY 2003-04). Bangalore Tribunal • ANZ operations & Technology Private limited v. CIT- ITA No. 30/Bang/200B- Bangalore Tribunal • KPIT Cummins Infosystems (Bangalore)(P) Ltd. V. ACIT - 26 SOT 529 - Bangalore tribunal • ACIT v. Honeywell Technology Solutions Lab. Pvt. Ltd (I…

M/S. DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal filed by the assessee-company is partly allowed for statistical purposes

ITA 1302/BANG/2010[2006-07]Status: DisposedITAT Bangalore22 Jul 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Shri P.Chandrashekar. CIT(DR)
Section 143(3)Section 253Section 92C

…lock India Software (P) Ltd, ITA 983 & 984 - Hyderabad Tribunal; • Tata Elxsi v. CIT - ITA No 315,' bang - Bangalore Tribunal; • M/s i-Gate Global Solutions Ltd v. The ACIT - ITA No.248 & 249/Bang/2007 - Bangalore Tribunal; • Patni Telecom (P) Limited v. ITO (22 SOT 26) - Hyderabad Tribunal; • Nous Infosystems (P) Ltd v. ITO ITA No. 1042/Bang/07 (AY 2003-04) - Bangalore Tribunal; IT(TP)A No.1302/B/2010 Page 13 of 20 • ANZ operations & Technology Private Limited v. CIT - ITA No. 30/Bang/2008 - Bangalore Tribunal; • KPIT Cummins Infosystems (Bangalore)(P) Ltd. V. ACIT - 26 SOT 529 - Bangalore tribunal; • ACIT v. H…

DCIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

In the result, appeal of the revenue as well as cross objection filed by the assessee are dismissed

ITA 1719/MUM/2012[2004-05]Status: DisposedITAT Mumbai09 Dec 2015AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./Ita No.1719/Mum/2012 (नििाारण वषा / Assessment Year :2004-2005) Acit-2(3), Mumbai-20 Vs. M/S Tata Sons Ltd., Bombay House, 24, Homi Mody Street, Fort, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaact 4060 A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection No.70/Mum/2013 (नििाारण वषा / Assessment Year :2004-2005) M/S Tata Sons Ltd., Bombay Vs. Acit-2(3), Mumbai-20 House, 24, Homi Mody Street, Fort, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaact 4060 A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By Manjunatha R Swamy : ननधाारयती की ओर से /Assessee By : Shri Dinesh Vyas सुनवाई की तायीख / Date Of Hearing : 19/10/2015 घोषणा की तायीख/Date Of Pronouncement 09/12/2015 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Revenue & Cross Objection Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Year 2004-05, In The Matter Of Order Passed U/S.143(3) R.W.S.148 Of The It Act. 2. Rival Contentions Have Been Heard & Record Perused. In This Case, The Assessment Was Reopened By Issue Of Notice U/S.148 On 6-3-

For Appellant: Shri Dinesh Vyas
Section 10ASection 142Section 142(1)Section 143(3)Section 147Section 148

…he appellant also furnished a Paper Book containing 7 case laws: (i) Commissioner of Income Tax v Information Architects (322 ITR 1) Bombay High Court (ii) Zylog Systems Ltd. v ITa (128 ITO 105) ITAT-Chennai Special Bench. (iii) Patni Telecom (P) Ltd. v. ITa (22 SOT 26) ITAT 'A' Bench, Hyderabad. 3 & CO No.70/2013 (iv) Changepond Technologies (P) Ltd. v. ACIT (22 SOT 220), ITAT 'A' Bench Chennai. (v) OCIT vs Softsollndia Ltd. (22 SOT 271) ITAT 'A' Bench, Hyderabad. (vi) CIT v Gem Plus Jewellery India Ltd. (330 ITR 175) Bombay High Court. (vii) Rajoo Engineers Ltd. v DCIT (218 CTR 53) Gujarat High Court. 4. Atten…

ITO 10(2)(2), MUMBAI vs. LIONBRIDGE TECHNOLOGIES P.LTD, NAVI MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 290/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Nov 2015AY 2010-11

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…h Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 22 SOT 271 (Hyd) xiv) “CIT vs. Sitel Operating Corpn. India Ltd.”, IT no. 153 of 2011 (Kar HC) xv) “DCIT vs. Binary Semantics Ltd.”, 109 TTJ 556 xvi) “ITO vs. Sak Soft Limited”, 313 ITR (AT) 353 (Chennai ITAT) 44. Here also, the Department has remained unable to effectively controvert the assessee’s con…

LIONBRIDGE TECHNOLOGIES P.LTD,NAVI MUMBAI vs. ITO 8(2)(2), MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 7415/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2015AY 2010-11

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…h Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 22 SOT 271 (Hyd) xiv) “CIT vs. Sitel Operating Corpn. India Ltd.”, IT no. 153 of 2011 (Kar HC) xv) “DCIT vs. Binary Semantics Ltd.”, 109 TTJ 556 xvi) “ITO vs. Sak Soft Limited”, 313 ITR (AT) 353 (Chennai ITAT) 44. Here also, the Department has remained unable to effectively controvert the assessee’s con…

LIONBRIDGE TECHNOLOGIES P. LTD,NAVI MUMBAI vs. ITO RG 8(2)(2), MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 668/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Nov 2015AY 2009-10

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…h Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 22 SOT 271 (Hyd) xiv) “CIT vs. Sitel Operating Corpn. India Ltd.”, IT no. 153 of 2011 (Kar HC) xv) “DCIT vs. Binary Semantics Ltd.”, 109 TTJ 556 xvi) “ITO vs. Sak Soft Limited”, 313 ITR (AT) 353 (Chennai ITAT) 44. Here also, the Department has remained unable to effectively controvert the assessee’s con…

ITO 8(2)(2), MUMBAI vs. LIONBRIDGE TECHNOLOGIES P.LTD, NAVI MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 1375/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Nov 2015AY 2009-10

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…h Court in CIT vs. Tata Elxsi Ltd.: ITA No.70/2009, decided on 30.8.2011. 32 ITA No.668(Asr)/2014 x) “Nous Infosystems (P) Ltd. vs. ITO”, ITA No.1042/Bang/07 (Bang.) xi) “Mphasis Ltd. vs. ACIT”, ITA No.884/Bang/07 (Bang). xii) “Patni Telecom (P) Ltd. v. ITO”, 22 SOT 26 (Hyd.) xiii) “DCIT vs. Softsol India Ltd.”, 22 SOT 271 (Hyd) xiv) “CIT vs. Sitel Operating Corpn. India Ltd.”, IT no. 153 of 2011 (Kar HC) xv) “DCIT vs. Binary Semantics Ltd.”, 109 TTJ 556 xvi) “ITO vs. Sak Soft Limited”, 313 ITR (AT) 353 (Chennai ITAT) 44. Here also, the Department has remained unable to effectively controvert the assessee’s con…