PCIT- 7 v. Tally Solutions (P.) Ltd.) (

123 Taxmann.com 21High Court2021#3727 most cited

What is PCIT- 7 v. Tally Solutions (P.) Ltd.) ( authority for?

Amounts referred to under section 40(a)(ia) of the Income-tax Act, 1961, are not deductible in computing income chargeable under the head 'Profits and gains of business or profession'.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2025.

Also referred to as

Principal CIT v. Tally Solutions (P.) Ltd. · 123 Taxmann.com 21 · Karnataka High Court · 2021 · section 40(a)(ia) · disallowance · business income · deduction · profits and gains

Sections most often in play

Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 40(a)(i)/(ia)Section 40(a)(i)Section 40(a)(ia)
Read the full judgment

Issues it is cited on

section 194ldsection 215section 40(a)(1)section 194lsection 14(a)captive service providerdepreciation on softwarecopyrighted articlesection 194jsection 32(1)(ii)section 90(2)retraction of statement

Judgments citing PCIT- 7 v. Tally Solutions (P.) Ltd.) (

Vena Energy Patan Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 198/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Vena Energy Mh Wind Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 197/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Vena Energy Fatanpur Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 196/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Vena Energy Kn Wind Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 195/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

M/S Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 46/BANG/2017[2011-12]Status: DisposedITAT Bangalore29 Jun 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 45/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Total Environment Building Systems Pvt Ltd, Bangalore

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 40/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

E-Gain Communications Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 2675/PUN/2017[2013-14]Status: DisposedITAT Pune17 Jun 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2675/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 E-Gain Communications Pvt. Vs. Dcit, Circle-1(2), Pune. Ltd., Office No.702, 7Th Floor, B-1, The Cerebrum It Park, Vadgaon Sheri, Kalyani Nagar, Pune- 411014. Pan : Aaacn9946R Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By Shri Arvind Desai : Date Of Hearing : 06.06.2022 Date Of Pronouncement : 17.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 13, Pune. [‘The Cit(A)’] Dated 11.08.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Wholly Owned Subsidiary Of Egain Communication

For Appellant: Shri Madhur Agarwal
Section 10ASection 92C

…eing aggrieved, the assessee is in appeal before us. 12 23. We find the issue in the present ground of appeal is squarely covered in favour of the assessee by the decision of the Hon’ble Karnataka High Court in the case of PCIT vs. Tally Solutions (P.) Ltd., 430 ITR 527 (Karnataka) wherein it was held that the provisions of section 40(a)(ia) are not applicable in the case of claim for allowance of depreciation, which is a statutory deduction available to the assessee. The relevant para of the said judgement is reproduced as under :- “10. Thus, from close scrutiny of section 40(a)(i) of the Act, it is axiomatic t…

Dy.Commissioner of Income Tax Circle-2(1)(1), Bangalore vs. M/S Axa Group Solutions Private Limited, Bangalore

In the result, the appeals of the revenue are dismissed

ITA 3279/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Sankar Ganesh, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Smt. Tanmayee Rajkumar, Advocate
Section 10ASection 115JSection 143(1)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.555/Bang/2017 & 3279/Bang/2018 Assessment years : 2010-11 & 2011-12 The Deputy Vs. M/s. Capgemini Technology Commissioner of Income Services India Ltd. [formerly AXA Tax, Group Solutions Pvt. Ltd.], Circle 1(1), P.M.T. Building, Swargate, Pune. Shankarshet Road, Pune – 411 037. PAN: AABCM 4573E APPELLANT RESPONDENT Appellant by : Shri Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Respondent by : Smt. Tanmayee Rajkumar, Advocate. Date of hearing : 23.05.2022 Dat…

Dy.Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Axa Group Solutions Private Limited, Bangalore

In the result, the appeals of the revenue are dismissed

ITA 555/BANG/2017[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Sankar Ganesh, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Smt. Tanmayee Rajkumar, Advocate
Section 10ASection 115JSection 143(1)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.555/Bang/2017 & 3279/Bang/2018 Assessment years : 2010-11 & 2011-12 The Deputy Vs. M/s. Capgemini Technology Commissioner of Income Services India Ltd. [formerly AXA Tax, Group Solutions Pvt. Ltd.], Circle 1(1), P.M.T. Building, Swargate, Pune. Shankarshet Road, Pune – 411 037. PAN: AABCM 4573E APPELLANT RESPONDENT Appellant by : Shri Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Respondent by : Smt. Tanmayee Rajkumar, Advocate. Date of hearing : 23.05.2022 Dat…

M/S Harman Connected Services Corporation India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 705/BANG/2016[2011-12]Status: DisposedITAT Bangalore23 May 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.705/Bang/2016 Assessment Year : 2011-12 Dcit, M/S. Harman Connected Services Vs. Circle – 3(1)(2), Corporation India Private Limited, Bengaluru. (Formerly Known Symphony Teleca Corporation India Private Limited), Plot No.3 & 3A, Eoiz Industrial Area, Sy. No.85 & 86, Sadaramangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. Pan: Aabcg 5658 E Appellant Respondent Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 22.02.2022 Date Of Pronouncement : 23.05.2022 O R D E R Per B. R. Baskaran:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.705/Bang/2016 Assessment Year : 2011-12 DCIT, M/s. Harman Connected Services Vs. Circle – 3(1)(2), Corporation India Private Limited, Bengaluru. (formerly known Symphony Teleca Corporation India Private Limited), Plot No.3 and 3A, EOIZ Industrial Area, Sy. No.85 and 86, Sadaramangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AABCG 5658 E APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Advocate Revenue by : Shri. Sumer Singh Meen…

Income Tax Officer (International Taxation), Bangalore vs. M/S Kawaski Micro Electronics Inc., Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1221/BANG/2014[2009-10]Status: DisposedITAT Bangalore05 Aug 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Pradeep Kumar, CIT(DR), ITAT, BengaluruFor Respondent: Shri T. Suryanarayana, Advocate
Section 32Section 32(1)Section 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(IT)A No.1221/Bang/2014 Assessment year: 2009-10 The Income Tax Officer Vs. M/s. Kawasaki Microelectronics Inc., 17th Floor, Concorde Block, (International Taxation), UB City, Vittal Mallya Road, Ward 1(2), Bangalore-560 001. Bengaluru. PAN AACCK 7495E APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT(DR), ITAT, Bengaluru. Respondent by : Shri T. Suryanarayana, Advocate. Date of hearing : 05.08.2021 Date of Pronouncement : 05.08.2021 O R D E R Per C…