QX KPO Services (P.) Ltd. v. DCIT

99 Taxmann.com 301Supreme Court of India2018#6152 most cited

What is QX KPO Services (P.) Ltd. v. DCIT authority for?

Reopening an assessment to examine another facet of an issue already on record, without any failure on the part of the assessee to disclose material facts, is impermissible and without the authority of law.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

QX KPO Services · reassessment · section 147 · section 148 · reasons to believe · already on record · failure to disclose · Gujarat HC · Supreme Court SLP dismissed

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 271(1)(c)Section 8D

Judgments citing QX KPO Services (P.) Ltd. v. DCIT

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT-2(3)(1), Mumbai

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT- 2(3)(1), Mumbai

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

Dy CIT CC 1 (4), Mumbai vs. M/S Aditya Birla Nuvo Ltd (Now Merged Eith Grasim Industries Ltd), Mumbai

In the result, appeal of the assessee for A

ITA 7643/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jan 2023AY 2009-10
Section 143Section 143(3)Section 145ASection 147Section 148Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Grasim Industries Income Tax, Limited (Successor to Central Circle 1(4) Aditya Birla Nuvo Ltd) Mumbai Aditya Birla Centre Old CGO Building (Annexe) A-Wing, S.K.Ahire Marg M.K.Road Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) ITA No.7641/Mum/2019 (Assessment Year :2009-10) & M/s. Grasim Industries Vs. Dy. Commissioner of Income Ltd. (Successor of Tax, Aditya Birla Nuvo Ltd.) Central Circle 1(4) Aditya B…

Grasim Industries Ltd (Successor to Aditya Birla Nuvo Ltd), Mumbai vs. Dy CIT CC 1 (4), Mumbai

In the result, appeal of the assessee for A

ITA 7642/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jan 2023AY 2010-11
Section 143Section 143(3)Section 145ASection 147Section 148Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Grasim Industries Income Tax, Limited (Successor to Central Circle 1(4) Aditya Birla Nuvo Ltd) Mumbai Aditya Birla Centre Old CGO Building (Annexe) A-Wing, S.K.Ahire Marg M.K.Road Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) ITA No.7641/Mum/2019 (Assessment Year :2009-10) & M/s. Grasim Industries Vs. Dy. Commissioner of Income Ltd. (Successor of Tax, Aditya Birla Nuvo Ltd.) Central Circle 1(4) Aditya B…

Grasim Industries Ltd (Successor to Aditya Birla Nuvo Ltd), Mumbai vs. Dy CIT CC 1 (4), Mumbai

In the result, appeal of the assessee for A

ITA 7641/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jan 2023AY 2009-10
Section 143Section 143(3)Section 145ASection 147Section 148Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Grasim Industries Income Tax, Limited (Successor to Central Circle 1(4) Aditya Birla Nuvo Ltd) Mumbai Aditya Birla Centre Old CGO Building (Annexe) A-Wing, S.K.Ahire Marg M.K.Road Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) ITA No.7641/Mum/2019 (Assessment Year :2009-10) & M/s. Grasim Industries Vs. Dy. Commissioner of Income Ltd. (Successor of Tax, Aditya Birla Nuvo Ltd.) Central Circle 1(4) Aditya B…

Grasim Industries Ltd (Successor to Aditya Birla Nuvo Ltd), Mumbai vs. Dy CIT CC 1 (4), Mumbai

In the result, appeal of the assessee for A

ITA 7640/MUM/2019[2008-09]Status: DisposedITAT Mumbai10 Jan 2023AY 2008-09
Section 143Section 143(3)Section 145ASection 147Section 148Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Grasim Industries Income Tax, Limited (Successor to Central Circle 1(4) Aditya Birla Nuvo Ltd) Mumbai Aditya Birla Centre Old CGO Building (Annexe) A-Wing, S.K.Ahire Marg M.K.Road Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) ITA No.7641/Mum/2019 (Assessment Year :2009-10) & M/s. Grasim Industries Vs. Dy. Commissioner of Income Ltd. (Successor of Tax, Aditya Birla Nuvo Ltd.) Central Circle 1(4) Aditya B…

Dy CIT CC 1 (4), Mumbai vs. M/S Aditya Birla Nuvo Ltd ( Now Merged With Grasim Industrial Ltd), Mumbai

In the result, appeal of the assessee for A

ITA 7609/MUM/2019[2008-09]Status: DisposedITAT Mumbai10 Jan 2023AY 2008-09
Section 143Section 143(3)Section 145ASection 147Section 148Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Grasim Industries Income Tax, Limited (Successor to Central Circle 1(4) Aditya Birla Nuvo Ltd) Mumbai Aditya Birla Centre Old CGO Building (Annexe) A-Wing, S.K.Ahire Marg M.K.Road Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) ITA No.7641/Mum/2019 (Assessment Year :2009-10) & M/s. Grasim Industries Vs. Dy. Commissioner of Income Ltd. (Successor of Tax, Aditya Birla Nuvo Ltd.) Central Circle 1(4) Aditya B…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2234/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2233/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2232/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2231/MUM/2018[1991-92]Status: DisposedITAT Mumbai12 Jul 2019AY 1991-92

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1803/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1802/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1801/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3722/Del/2014 & 3723/Del/2014 Assessment Years: 2002-03 & 2005-06 DCIT, Central Circle-2, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Respondent) Assessment Year: 2003-04 ACIT, Central Circle-18, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Resp…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3722/Del/2014 & 3723/Del/2014 Assessment Years: 2002-03 & 2005-06 DCIT, Central Circle-2, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Respondent) Assessment Year: 2003-04 ACIT, Central Circle-18, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Resp…

ACIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3722/Del/2014 & 3723/Del/2014 Assessment Years: 2002-03 & 2005-06 DCIT, Central Circle-2, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Respondent) Assessment Year: 2003-04 ACIT, Central Circle-18, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Resp…

QX KPO Services (P.) Ltd. v. DCIT (99 Taxmann.com 301) — Cited in 19 Judgments | BharatTax