Pr. CIT v. BMC Software India (P.) Ltd.

109 Taxmann.com 277High Court2019#10309 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10ASection 143(3)Section 14ASection 2(24)(x)Section 260ASection 36(v)Section 40(a)Section 40(a)(ia)

Judgments citing Pr. CIT v. BMC Software India (P.) Ltd.

APTIVE COMPONENTS INDIA P.LTD (FORMERLY KNOWN AS M/S DELPHI AUTOMOTIVE SYSTEMS PVT. LTD.),NEW DELHI vs. DCIT CIRCLE-3(1), NEW DELHI

In the result, appeal of the assessee in respect of ground no

ITA 1129/DEL/2020[2005-06]Status: DisposedITAT Delhi19 Dec 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2005-06] M/S Aptiv Components India Deputy Commissioner Of Income Private Limited Tax, (Formerly Known As M/S Delphi Vs Circle-3(1), Automotive Systems Pvt. Ltd.) Room No.-380B, C.R. Building P-24, Green Part Extn., Delhi- I.P. Estate, 110016. Delhi-110002. Pan- Aaacd0226E Assessee Revenue

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2005-06] M/s Aptiv Components India Deputy Commissioner of Income Private Limited Tax, (Formerly known as M/s Delphi Vs Circle-3(1), Automotive Systems Pvt. Ltd.) Room No.-380B, C.R. Building P-24, Green Part Extn., Delhi- I.P. Estate, 110016. Delhi-110002. PAN- AAACD0226E Assessee Revenue Assessee by Shri Gagan Kumar, Adv. Shri Gagan Deep, Adv. Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 30.09.2025 Date of Pronounceme…

PRAGATI POWER CORPORATION LTD,NEW DELHI vs. ACIT, CIRCLE 20(1), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1617/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 115JSection 145(2)Section 32Section 36Section 36(1)(iii)Section 37Section 43ASection 46ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Pragati Power Asst. CIT Corporation Ltd. Circle-20(1) Himadri Rajghat Power Vs. New Delhi House, Office Complex Rajghat New Delhi-110002 PAN:AACCP 8035F (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv., Shri S. Krishnan, Adv. & Shri Shaurya Jain, CA Respondent by Ms. Nimisha Singh, CIT-DR Date of Hearing 20/05/2024 Date of Pronouncement 14/08/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the o…

DCIT, CHENNAI vs. M/S. SUTHERLAND GLOBAL SERVICES PVT. LTD., CHENNAI

Appeal stands dismissed

ITA 2020/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 May 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

DCIT, CHENNAI vs. M/S. SUTHERLAND GLOBAL SERVICES PVT. LTD., CHENNAI

Appeal stands dismissed

ITA 2019/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 May 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 2005/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 May 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 2004/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 May 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 2003/CHNY/2016[2008-09]Status: DisposedITAT Chennai18 May 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT (OSD), CHENNAI

Appeal stands dismissed

ITA 259/CHNY/2018[2011-12]Status: DisposedITAT Chennai18 May 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

DCIT, CHENNAI vs. SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED, CHENNAI

Appeal stands dismissed

ITA 242/CHNY/2018[2011-12]Status: DisposedITAT Chennai18 May 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…

DCIT, CHENNAI vs. SUTHERLAND GLOBAL SERVICES PVT. LTD., CHENNAI

Appeal stands dismissed

ITA 2105/CHNY/2016[2008-09]Status: DisposedITAT Chennai18 May 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2003/Chny/2016 (िनधाCरण वषC / Assessment Year: 2008-09) & आयकर अपील सं./ ITA No.2004/Chny/2016 (िनधाCरण वषC / Assessment Year: 2009-10) & आयकर अपील सं./ ITA No.2005/Chny/2016 (िनधाCरण वषC / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.259/Chny/2018 (िनधाCरण वषC / Assessment Year: 2011-12) M/s. Sutherland Global Services Pvt…