R.K. Garg v. Union of India

133 ITR 239Reported decision1982#4436 most cited

What is R.K. Garg v. Union of India authority for?

Laws relating to economic activities are viewed with greater latitude than laws touching civil rights, allowing the legislature "some play in the joints" to deal with complex problems without rigid formulas.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Also referred to as

R.K. Garg v. Union of India · 1982 · economic activities · latitude · legislature · play in the joints · complex problems

Also reported as

7 Taxmann 534 SCC 675

Sections most often in play

Section 10ASection 10BSection 80HHCSection 80IBSection 56Section 80HHSection 80IASection 10AA

Issues it is cited on

purposive interpretationexport oriented unitsection 80hsection 80hhsection 10aacomputer softwaresection 10bsection 10asection 80hhceligible businesssection 80acommercial expediency

Judgments citing R.K. Garg v. Union of India

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

DCIT, NEW DELHI vs. M/S AMERICAN EXPRESS (INDIA) PVT. LTD.,, NEW DELHI

In the result, cross appeals are partly allowed

ITA 4295/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10ASection 10BSection 80H

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent PAN: AAACA-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04)…

AMERICAN EXPRESS (INDIA) PVT. LTD.,,NEW DELHI vs. JCIT, NEW DELHI

In the result, cross appeals are partly allowed

ITA 4240/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10ASection 10BSection 80H

…y in any other business. No objection could have been taken to such reading but when the result of reading in such plain and simple manner is analysed then it appears that literal construction would not be proper. …" [II] In R.K. Garg v. Union of India [1982] 133 ITR 239/[1981] 7 Taxman 53, the Hon'ble Apex Court has held as under:— '8. Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said by no less a person than Holmes, J., that the legislature should be allowe…

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…ns were relied upon dealing with the wide latitude doctrine in relation to economic legislations. Reliance was placed on the Government of Andhra Pradesh and Ors. v. P. Laxmi Devi9, Assistant Commissioner of Urban Land Tax 5 (1989) 3 SCC 634 6 (1981) 4 SCC 675 7 (1970) 1 SCC 189 8 (2012) 1 SCC 226 9 (2008) 4 SCC 720 Civil Appeal No.2948 of 2023 etc. Page 11 of 91 and Ors. v. Buckingham and Carnatic Co. Ltd., Etc.10, Jindal Stainless Ltd. and Anr. v. State of Haryana and Ors.11 and State of Tamil Nadu and Anr. v. National South Indian River Interlinking Agriculturist Association12.…

MOTHERSON SUMI SYSTEMS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 2054/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 108(4)Section 10BSection 10B(1)Section 143(3)Section 144CSection 234BSection 271(1)(e)Section 92D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2010-11 Motherson Sumi Systems Limited, Vs. DCIT, Circle- 2nd Floor, F-7, Block B-1, 17(1), Mohan Cooperative Industrial Estate, New Delhi. Mathura Road, New Delhi-110 044 PAN AAACM0405A (Appellant) (Respondent) Assessee by: Shri K.M. Gupta, Advocate Ms. Saloni Shital, AR Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 19.01.2024 Date of 27.03.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the…

ACIT-24(1), MUMBAI vs. M/S. H K DESIGNS (INDIA) LLP, MUMBAI

The appeal of the assessee is allowed

ITA 2050/MUM/2023[2012-13]Status: DisposedITAT Mumbai09 Oct 2023AY 2012-13

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10A

…1 ITA 2050/Mum/2023 H.K. Designs (India) LLP IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”,MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2050/Mum/2023 (Assessment year : 2012-13) The ACIT-24(1), Mumbai vs M/s H.K. Designs (India) LLP Room No.601, Piramal Chambers Unit 113, SDF IV, SEEPS-SEZ, Jeejeebhoy Lane, Lalbaug, Parel, Andheri (East), Mumbai-400 096 Mumbai-400 012 PAN : AAEFH0962N APPELLANT RESPONDENT Present for the Assessee Shri Nitesh Joshi z/w Shri Ashwin Kashinath Present for the Department Shri Biswanath Das – CIT DR Date of hearing 20…

ACIT(LTU-1), MUMBAI vs. M/S. TCS LTD, MUMBAI

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…taken to such reading but when the result of reading in such plain and simple manner is analyzed then it appears that literal construction would not be proper. …” 15 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd II] In R.K. Garg v. Union of India, [(1981) 4 SCC 675] = [1982 SCC (Tax) 30 p.690], the Hon‟ble Apex Court has held as under:- “8. Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said by no less a person than Holmes, J., that the legislature should b…

TATA CONSULTANCY SERRVICES LIMITED,MUMBAI vs. DCIT-1, MUMBAI

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…taken to such reading but when the result of reading in such plain and simple manner is analyzed then it appears that literal construction would not be proper. …” 15 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd II] In R.K. Garg v. Union of India, [(1981) 4 SCC 675] = [1982 SCC (Tax) 30 p.690], the Hon‟ble Apex Court has held as under:- “8. Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said by no less a person than Holmes, J., that the legislature should b…

DCIT-3(2)(1), MUMBAI vs. SYNTEL PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 1972/MUM/2023[2016-2017]Status: DisposedITAT Mumbai08 Sept 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2016-17 Dcit-3(2)(1), Syntel Private Limited, Room No. 608, 6Th Floor, Unit No. 112 Sdf Iv, Seepz Aayakar Bhavan, M.K. Road, Vs. Andheri East Mumbai-400096. Mumbai-400020. Pan No. Aaacs 8305 D Appellant Respondent

For Appellant: Mr. Harsh M. KapadiaFor Respondent: Mr. Dr. Kishor Dhule, CIT-DR
Section 10ASection 80A(5)

…nner is analysed then it appears that literal construction would not be proper. …” appears that literal construction would not be proper. …” appears that literal construction would not be proper. …” II] In R.K. Garg II] In R.K. Garg v. Union of India, [(1981) 4 SCC 675] = [1982 SCC (Tax) 30 v. Union of India, [(1981) 4 SCC 675] = [1982 SCC (Tax) 30 p.690], the Hon’ble Apex Court has held as under: p.690], the Hon’ble Apex Court has held as under:- “8. Another rule of equal importance is that laws relating to economic “8. Another rule of equal importance is that laws relating to economic “8. Another rule of equal…

M/S. ALLSTATE INDIA PRIVATE LIMITED ,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 257/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

For Appellant: Shri Prakash Shridhar Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 10ASection 139

…y in any other business. No objection could have been taken to such reading but when the result of reading in such plain and simple manner is analysed then it appears that literal construction would not be proper. …" [II] In R.K. Garg v. Union of India [1982] 133 ITR 239/[1981] 7 Taxman 53, the Hon'ble Apex Court has held as under:— '8. Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said by no less a person than Holmes, J., that the legislature should be allowe…

JARDINE LLOYD THOMPOSN INDIA P.LTD,MUMBAI vs. ACIT15(2)(1), MUMBAI

The appeal is partly allowed

ITA 6313/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 143(2)Section 143(3)

…y in any other business. No objection could have been taken to such reading but when the result of reading in such plain and simple manner analysed then it appears that literal construction would not be proper. ..." [II] In R.K. Garg v. Union of India [1982] 133 ITR 239/[1981] 7 Taxman 53, the Hon'ble Apex Court has lit as under:— '8. Another rule of equal importance is that laws relating to economic activities should be viewed w greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said no less a person than Holmes, J., that the legislature should be allowed some…

EMERALD FAMILY TRUST,KOLKATA vs. ADIT, CPC, BENGALURU, BENGLURU

In the result, the appeal of the assessee is allowed

ITA 392/KOL/2022[2020-2021]Status: DisposedITAT Kolkata23 Feb 2023AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(34)Section 115BSection 139(1)Section 143(1)

…struck down on the ground of under- classification (see Sekhawant Ali v. State of Orissa. AIR 1955 SC 116, State of U.P. v. Deoman Upadhaya. AIR I960 SC 1125, State of Jammu and Kashmir v. Trilok Nath Khosa [1974] 1 SCC 19. R.K. Garg v. Union of India [1981 ] 4 SCC 675, State of M.P v. Rakesh Kohli [2012] 21 taxmann.com 255/113 SCL 550 (SCI and Namit Sharma v. Union of India, [2013] 1 SCC 745). 12. Pertinently, we may note that companies have to pay dividend tax whenever they pay dividend to the shareholders. This would explain and justify the reason why companies have been left out from the purview of Section 11…

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…(1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided on 10-9-1969 77. (1965) 2 Mys L J 40 78. 1992 Supp (1) SCC 304 79. 1992 Supp (1) SCC 391 80. (2006) 3 SCC 643 81. (1983) 4 SCC 508 82. (1970) 1 SCC 248 83. (1981) 4 SCC 675 84. AIR 1952 SC 75 85. AIR 1951 SC 41 86. (2003) 4 SCC 104 at 120 87. (2001) 1 SCC 442 88. (1997) 9 SCC 495 89. AIR 1959 SC 648 90. (2017) 7 SCC 59 91. (1979) 1 SCC 380 92. (2014) 8 SCC 682 93. (1992) 2 SCC 643 94. (1992) 1 SCC 558 95. (1974) 4 SCC 3 96. (1979) 3 SCC 489 97. (2002) 2 SCC 188 98. (2016) 6 SCC 1 99. AI…

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

NTT DATA GLOBAL DELIVERY SERVICES LTD.,BANGALORE vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

ITA 5196/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

For Appellant: Shri Purushottam, AdvFor Respondent: Shri Amit Katoch, CIT DR
Section 10Section 10ASection 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER NTT Data Global Delivery Vs. DCIT, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore PAN: AABCK7777J (Appellant) (Respondent) Assessee by : Shri Purushottam, Adv Revenue by: Shri Amit Katoch, CIT DR Date of Hearing 27/11/2018 Date of pronouncement 20/12/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT (A), Delhi dated 26.06.2014 for the Assessment Year 2009-10. 2. The assess…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE vs. M/S TATA ELXSI. LTD, BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1517/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Dec 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raom/S.Tata Elxsi Ltd., Itpb Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant Pan:Aaact 7872 Q Vs

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 10ASection 115JSection 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Tata Elxsi Ltd., ITPB Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant PAN:AAACT 7872 Q Vs Deputy Commissioner of Income-tax, Circle 7(1)(1), Bengaluru. … Respondent AND ITA Nos.1516 & 1517/Bang/2017 (Assessment years: 2010-11 & 2011-12) (By Revenue) Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 13/11/2018 Date of pronouncement : 05/12/2018 O R D E R Per INTURI RAMA RAO, AM : ITA Nos.1516 & 1517/Ba…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE vs. M/S TATA ELXSI. LTD., BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1516/BANG/2017[2010-11]Status: DisposedITAT Bangalore05 Dec 2018AY 2010-11

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raom/S.Tata Elxsi Ltd., Itpb Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant Pan:Aaact 7872 Q Vs

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 10ASection 115JSection 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Tata Elxsi Ltd., ITPB Road, Hoody, Whitefield Road, Bengaluru-560 048. … Appellant PAN:AAACT 7872 Q Vs Deputy Commissioner of Income-tax, Circle 7(1)(1), Bengaluru. … Respondent AND ITA Nos.1516 & 1517/Bang/2017 (Assessment years: 2010-11 & 2011-12) (By Revenue) Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 13/11/2018 Date of pronouncement : 05/12/2018 O R D E R Per INTURI RAMA RAO, AM : ITA Nos.1516 & 1517/Ba…

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R.K. Garg v. Union of India (133 ITR 239) — Cited in 27 Judgments | BharatTax