Sesa Goa Ltd. v. JCIT

117 Taxmann.com 96High Court2020#270 most cited

What is Sesa Goa Ltd. v. JCIT authority for?

Education cess paid on total income and dividend distribution tax are allowable deductions for income tax purposes.

291

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Sesa Goa Ltd. v. JCIT · education cess deduction · dividend distribution tax deduction · allowable expenditure · section 40(a)(ii) · cess allowability · DDT allowability · Bombay High Court · 423 ITR 426 · income tax deduction

Also reported as

423 ITR 426

Sections most often in play

Section 14ASection 143(3)Section 40(a)(ii)Section 234BSection 115JBSection 270ASection 43BSection 155(18)

Issues it is cited on

section 10(4)section 115wasection 40(a)(ii)section 2(43)section 115wsection 2(11)section 135far analysisprohibited by lawsection 194hdividend distribution taxsection 40(a)

Judgments citing Sesa Goa Ltd. v. JCIT

Qualcomm India Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-7, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6421/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Nov 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6421/Del/2019 : Asstt. Year : 2015-16 Qualcomm India Pvt. Ltd., Vs Addl. Cit, Unit No. 201, 2Nd Floor, Tolstoy House, Special Range-7, 15, Tolstoy Marg, New Delhi-110001 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaacq0231C

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Ms. Anshu Shukla Pandey, CIT DR
Section 143(3)Section 92CSection 92C(3)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6421/Del/2019 : Asstt. Year : 2015-16 Qualcomm India Pvt. Ltd., Vs Addl. CIT, Unit No. 201, 2nd Floor, Tolstoy House, Special Range-7, 15, Tolstoy Marg, New Delhi-110001 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACQ0231C Assessee by : Ms. Ananya Kapoor, Adv. Revenue by : Ms. Anshu Shukla Pandey, CIT DR Date of Hearing: 06.10.2021 Date of Pronouncement: 01.11.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The…

Convergys India Services Pvt. Ltd., New Delhi vs. Addi. CIT Spl. Range-02, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4370/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Oct 2021AY 2015-16

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4370/Del/2019 : Asstt. Year : 2015-16 Convergys India Services Pvt. Ltd., Vs Addl. Cit, Ground Floor, Bestech Business Special Range-02, Towers, Sohna Road, Sector-48, New Delhi-110002 Gurgaon-122001 (Appellant) (Respondent) Pan No. Aabcc5056G

For Appellant: Sh. K. M. Gupta, AdvFor Respondent: Sh. Surendrapal, CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4370/Del/2019 : Asstt. Year : 2015-16 Convergys India Services Pvt. Ltd., Vs Addl. CIT, Ground Floor, Bestech Business Special Range-02, Towers, Sohna Road, Sector-48, New Delhi-110002 Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. AABCC5056G Assessee by : Sh. K. M. Gupta, Adv. Revenue by : Sh. Surendrapal, CIT DR Date of Hearing: 05.10.2021 Date of Pronouncement: 29.10.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The p…

Cdk Global (India) Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

Appeal is partly allowed in above terms

ITA 1405/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Oct 2021AY 2015-16

Bench: Shri A. Mohan Alankamony & Shri S.S. Godara(Through Video Conference) M/S. Cdk Global (India) Pvt. Ltd., Hyderabad. Pan Aagcr 9879K …..Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 1(2), Hyderabad. …..Respondent. Appellant By : Shri H. Srinivasulu. (A.R.) Respondent By : Shri Ashok Kardam. (D.R.) Date Of Hearing : 30.09.2021. Date Of Pronouncement : 28.10.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2015-16 Arises From The Commissioner Of Income Tax (Appeals)-1, Hyderabad’S Order Dt.12.07.2019 Passed In Case No.10072/2018-19/Dcit 1(2)/Cit(A)-1/Hyd / 2019-20 In 2 Proceedings Under Section 143(3) Of Income Tax Act, 1961 (‘The Act’).

For Appellant: Shri H. Srinivasulu. (A.R.)For Respondent: Shri Ashok Kardam. (D.R.)
Section 143(3)Section 234CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) M/s. CDK Global (India) Pvt. Ltd., Hyderabad. PAN AAGCR 9879K …..Appellant. Vs. Dy. Commissioner of Income Tax, Circle 1(2), Hyderabad. …..Respondent. Appellant By : Shri H. Srinivasulu. (A.R.) Respondent By : Shri Ashok Kardam. (D.R.) Date of Hearing : 30.09.2021. Date of Pronouncement : 28.10.2021. O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2015-16 arises from the Commissioner of Income Tax (Ap…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR
Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.5891, 5892, 5893, 5894, 5895, 5896 & 5897/M/2019 Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17 M/s. JSK Industries Pvt. Dy. CIT Ltd., Central Circle-8(1), 9 A.K. Naik Marg, Aayakar Bhavan, Vs. Near New Empire M.K. Marg, Cinema, New Marine Lines, CST, Mumbai 400001 Mumbai - 400020 PAN: AABCJ 5937F (Appellant) (Respondent) ITA Nos.6311, 6312, 6313, 6314, 6315 & 6316/M/2019 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-1…

M/S Glaxo Smithkline Asia Pvt. Ltd., Nabha vs. DCIT, C-4(1), Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1495/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Oct 2021AY 2015-16

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, C-4(1), Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 47/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh26 Oct 2021AY 2013-14

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, C-4(1), Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

M/S Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 242/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 228/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh26 Oct 2021AY 2011-12

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 227/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh26 Oct 2021AY 2010-11

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 226/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 225/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

ACIT, Chandigarh vs. M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 222/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

ACIT, Chandigarh vs. M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 221/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

ACIT, Chandigarh vs. M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 220/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

ACIT, Chandigarh vs. M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 219/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.242/Chd/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s GlaxoSmithKline Asia Pvt. The A.C.I.T., बनाम Ltd.,24-25 Floor, One Horizon Centre, LTU, New Delhi Golf Course Road, DLF Phase-5, Now jurisdiction at Gurgaon. DCIT, Circle 4(1), Chandigarh. "थायी लेखा सं./PAN NO: AAB CS3237R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.219/Chd/2017 "नधा"रण वष" / Assessment Year :…

Assistant Commissioner of Income-Tax, Circle - 11, Pune vs. Igate Global Solutions Ltd, Pune

In the result, the appeal of Revenue is partly allowed

ITA 2624/PUN/2017[2011-12]Status: DisposedITAT Pune26 Oct 2021AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Anurag Srivastava
Section 10A

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.2395/PUN/2017 नििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Limited, (earlier known as iGATE Global Solution Ltd.), Plot No. 14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, MIDC-SEZ, Village-Man, Taluka-Mulshi, Pune-411057 PAN : AABCM4573E ......अऩीऱाथी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax, Circle – 11, Pune ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No…

Capgemini Technology Services India Limited, (Earlier Known As Igate Global Solutions Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 11, Pune

In the result, the appeal of Revenue is partly allowed

ITA 2395/PUN/2017[2011-12]Status: DisposedITAT Pune26 Oct 2021AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Anurag Srivastava
Section 10A

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.2395/PUN/2017 नििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Limited, (earlier known as iGATE Global Solution Ltd.), Plot No. 14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, MIDC-SEZ, Village-Man, Taluka-Mulshi, Pune-411057 PAN : AABCM4573E ......अऩीऱाथी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax, Circle – 11, Pune ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No…

M/S. S R Batliboi & Company LLP, Kolkata vs. DCIT, Circle - 22, Kolkata

In the result, the appeal of assessee is partly allowed

ITA 2589/KOL/2019[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Hon’Ble Shri A. T. Varkey, Jm & Hon’Ble Shri Manish Borad, Am]

Section 10(4)Section 40

…n of the AO not granting deduction of educational Cess (including Secondary & Higher Education Cess) while computing total income for relevant assessment year. According to Ld. AR, the Hon’ble Bombay High Court in the case of M/s Sesa Goa Ltd. Vs. JCIT (2020) 423 ITR 426 (Bom.) and Hon’ble Rajasthan High Court in the case of M/s Chambal Fertilisers & Chemicals Ltd. Vs. CIT, ITA No. 52/2018 dated 31.07.2018 has held that the provisions of section 40(a)(ii) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) does not include Cess and consequently Cess whenever paid in relation to business is allowabl…