How many judgments cite Sesa Goa Ltd. v. JCIT?

291 judgments on BharatTax cite Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96), spanning 2015 to 2026.

Which sections of the Income Tax Act does Sesa Goa Ltd. v. JCIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 40(a)(ii), Section 234B, Section 115JB, Section 270A.

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 14A Section 143(3)Section 40(a)(ii)Section 234B Section 115JB Section 270A Section 43B Section 155(18)

Issues it is cited on

section 10(4)section 115wa section 40(a)(ii)section 2(43)section 115w section 2(11)section 135 far analysis prohibited by law section 194h dividend distribution tax section 40(a)

Judgments citing Sesa Goa Ltd. v. JCIT

M/S. Kanoria Chemicals & Industries Ltd., Kolkata vs. Additional CIT, Range - 10, Kolkata

ITA 2184/KOL/2018[2012-13]Status: DisposedITAT Kolkata26 Oct 2021AY 2012-13

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/ Assessment Year:2012-13 बनाम / M/S. Kanoria Chemicals & Addl. Cit, Range-10, Industries Ltd Kolkata V/S. C/O Salapuria Jajodia & P-7 Chowringhee Co. 7 Chittaranjan Square, Kolkata-700 Avenue, Kolkata-72. 069. Pan: Aabck1291K अपीलाथ" /Appellant ""यथ" /Respondent .. आयकर अपील सं.य/ Assessment Year:2012-13 बनाम / Dcit, Circle-10 M/S. Kanoria P-7 Chowringhee Square, Chemicals & Industries V/S. 3Rd Kolkata-700 069, Limited, Park Plaza, 7Th Fl., 71 Park Street, Floor. Kolkata-700 016. अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 14ASection 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Sanjay Garg, Judicial Member and Dr. M.L.Meena, Accountant Member आयकर अपील सं.य/ Assessment Year:2012-13 बनाम / M/s. Kanoria Chemicals & Addl. CIT, Range-10, Industries Ltd Kolkata V/s. C/o Salapuria Jajodia & P-7 Chowringhee Co. 7 Chittaranjan Square, Kolkata-700 Avenue, Kolkata-72. 069. PAN: AABCK1291K अपीलाथ" /Appellant ""यथ" /Respondent .. आयकर अपील सं.य/ Assessment Year:2012-13 बनाम / DCIT, Circle-10 M/s. Kanoria P-7 Chowringhee Square, Chemicals & Industries V/s. 3rd Kolkata-700 069, Limited, Park Plaza, 7th Fl., 71 Park Street, Floor. Kol…

DCIT-7(2)(2), Mumbai vs. M/S Motilal Oswal Securities Ltd (Now Merged With Motilal Oswal Financial Services Ltd), Mumbai

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is allowed for statistical purposes

ITA 4711/MUM/2019[2016-17]Status: DisposedITAT Mumbai26 Oct 2021AY 2016-17

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2016-17

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Bharat Andhle, D.R

Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 DCIT-7(2)(2), M/s. Motilal Oswal Room No.126B, Securities Ltd. (Now First Floor, merged with Motilal Aayakar Bhavan, Oswal Financial Services M.K. Road, Ltd.), Mumbai - 400020 Vs. Motilal Oswal Tower, Rahimtullah Sayani Road, Opp. ST depot, Prabhadevi, Mumbai-400 064 PAN: AAECM2876P (Appellant) (Respondent) CO No.73/M/2011 (Arising out of ITA No.4711/M/2019) Assessment Year: 2016-17 M/s. Motilal Oswal DCIT-7(2)(2), Securities Ltd. (Now Room…

DCIT, C-14(1)(2), Mumbai vs. Citicorp Finance(I) Ltd., Mumbai

In the result, revenues appeal is dismissed and cross objection is partly

ITA 4172/MUM/2019[2013-14]Status: DisposedITAT Mumbai22 Oct 2021AY 2013-14

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2013-14

For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri R.K. Shah (DR)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 Dy. Commissioner of Income Tax, M/s Citicorp Finance (India) Circle – 14(1)(2), Limited, Room No. 475, 4th Floor, First International Financial Aayakar Bhavan, M.K. Road, Vs. Centre (FIFC), Mumbai - 400020 8th Floor, Plot C-54 & 55, G-Block, Bandra-Kurla Complex, Bandra (East), Mumbai – 400051 PAN: AABCA4881F (Appellant) (Respondent) CO No. 74/MUM/2021 (Arising out of ITA No. 4172/MUM/2019) Assessment Year: 2013-14 M/s Citicorp Finance (In…

Inductis (India) Pvt. Ltd., New Delhi vs. DCIT, Circle- 12(1), New Delhi

ITA 5205/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Rajesh Kumar, Senior DR

Section 14ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.1510/Del./2018 (Assessment Year : 2013-14) ITA No.5205/Del./2018 (Assessment Year : 2014-15) M/s. Inductis (India) Private Ltd., vs. DCIT, Circle 12 (1), 414, 4th Floor, DLF Jasola Tower B, New Delhi. Plot No.10 & 11, DDA District Centre, Jasola, New Delhi – 110 044. (PAN : AAACI8497C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ankit Sahni, Advocate REVENUE BY : Shri Rajesh Kumar, Senior DR Date of Hearing : 02.09.2021 Date…

Inductis (India) Pvt. Ltd., New Delhi vs. ACIT, Circle- 12(1), New Delhi

ITA 1510/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Rajesh Kumar, Senior DR

Section 14ASection 271(1)(c)

Kontoor Brands India Private Limited (Formerly Known As Vf Brands India Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 287/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 Oct 2021AY 2016-17

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.287/Bang/2021 : Asst.Year 2016-2017 M/S.Kontoor Brands India Private The Dy.Commissioner Of Limited (Formerly Known As Vf Income-Tax, Circle 4(1)(1) V. Bangalore. Brands India Private Limited) `Awfis’, 1St Floor, Shabari Complex Field Marshan Cariappa Road Shantala Nagar, Ashok Nagar Bengaluru – 560 025. Pan : Aaccv2727L. (Appellant) (Respondent) Appellant By : Sri.V.Nageshwar Rao, Advocate Respondent By : Sri.Sumer Singh Meena, Cit (Osd)-Dr Date Of Pronouncement : 12.10.2021 Date Of Hearing : 11.10.2021 O R D E R Per George George K, Jm This Appeal In The Instance Of The Assessee Directed Against The Final Assessment Order Dated 30.04.2021 Passed U/S 143(2) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Assessee Has Raised 30 Grounds Of Appeal. Ground Nos.1 To 3, 29 & 30 Are General In Nature & No Adjudication Is Called For, Hence These Grounds Are Dismissed. Ground Nos.4 To 21 Is Regarding Transfer Pricing Adjustment Of Amp Expenses. Ground Nos. 22 To 28 Is Regarding Solitary Corporate Tax Issue, Namely, Whether Design & Technical Knowhow, Vendor Network Relationship (Vr) Acquires As Part

For Appellant: Sri.V.Nageshwar Rao, ADvocateFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR

Section 143(2)Section 32(1)

…ion of the same while computing the total income chargeable to Income-tax. The learned AR submitted that education cess ought to be allowed as a deduction in view of the judgment of the Hon’ble Bombay High Court in the case of Sesa Goa Limited v. JCIT [(2020) 423 ITR 426 (Bom.)]. 5.2 The learned Departmental Representative present was duly heard. 5.3 We have heard rival submissions and perused the material on record. The issue raised in the additional ground is a pure legal issue, which does not require any verification 10 IT(TP)A No.287/Bang/2021. M/s.Kontoor Brands India Pvt.Ltd. of facts. Therefore, we admi…

M/S. Fdc Limited, Mumbai vs. Addll. CIT- 8 (1), Mumbai

Appeal stand dismissed

ITA 6901/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Oct 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.6901/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) & 2. आयकरअपील िं./ I.T.A. No.6840/Mum/2018 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Fdc Limited Acit Circle– 8(1) बिाम/ 142-48, S. V. Road {Now Acit Circle 9(3)(1)} Jogeshwari (West) R. No. 215, Aayakar Bhavan Vs. Mumbai – 400 102 Mumbai-400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-0253-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील िं./ I.T.A. No.7016/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) Acit Circle– 8(1) M/S Fdc Limited बिाम/ {Now Acit Circle 9(3)(1)} 142-48, S. V. Road R. No. 215, Aayakar Bhavan Jogeshwari (West) Vs. Mumbai-400 020 Mumbai – 400 102 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-0253-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri S. S. Nagar, Ld. Ar Revenue By : Shri Sunil Deshpande, Ld. Cit-Dr ुनवाई की तारीख/ : 20/07/2021 Date Of Hearing घोषणा की तारीख / : 08/10/2021 Date Of Pronouncement

For Appellant: Shri S. S. Nagar, Ld. ARFor Respondent: Shri Sunil Deshpande, Ld. CIT-DR

Section 143(3)Section 154Section 92C

…011-12 10. Claim of Education Cess 10.1 In this additional ground, the assessee seek deduction of education cess and secondary & higher education cess amounting to Rs.105.97 Lacs in terms of the decision of Hon’ble Bombay High Court in Sesa Goa Ltd. Vs. JCIT (117 Taxmann.com 96) and the decision of Hon’ble Rajasthan High Court in Chambal Fertilizers and Chemicals Ltd. V/s JCIT (ITA No.52/2018 dated 31/07/2018). 10.2 After going through these decisions, we find that this issue is covered in assessee’s favour. The Hon’ble Bombay High Court in the case of Sesa Goa Ltd. Vs. JCIT (117 Taxmann.com 96) has held that whi…

Infor (India) Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle -2(1), Hyderabad

Appeal is partly allowed in above terms

ITA 198/HYD/2021[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Dr.Sunil Moti Lala, ARFor Respondent: Shri D.Srinivas, DR

Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A-TP. No. 198/HYD/2021 Assessment Year: 2016-17 Infor (India) Private Limited, The Deputy Commissioner HYDERABAD Vs of Income Tax, [PAN: AAACB6197Q] Circle-2(1), HYDERABAD (Appellant) (Respondent) For Assessee : Dr.Sunil Moti Lala, AR For Revenue : Shri D.Srinivas, DR Date of Hearing : 20-07-2021 Date of Pronouncement : 06-10-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2016-17 arises against the Nationa…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Broadridge Financial Solutions(India) Private Limited, Hyderabad

ITA 448/HYD/2020[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri H.Srinivasulu, ARFor Respondent: Smt. M.Narmada, DR

Section 143(3)Section 40Section 90Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER Appellant Respondent ITA No. A.Y. M/s.Broadridge Assistant Financial Solutions Commissioner of 324/Hyd/2020 2016-17 (India) Private Income Tax, Limited, Circle-1(2), HYDERABAD HYDERABAD [PAN: AADCB0321R] M/s.Broadridge Deputy Financial Solutions 448/Hyd/2020 Commissioner of 2016-17 (India) Private Income Tax, Limited, Circle-1(2), HYDERABAD HYDERABAD [PAN: AADCB0321R] For Assessee : Shri H.Srinivasulu, AR For Revenue : Smt. M.Nar…

Broadridge Financial Solutions (India) Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Circle-1(2), Hyderabad

ITA 324/HYD/2020[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri H.Srinivasulu, ARFor Respondent: Smt. M.Narmada, DR

Section 143(3)Section 40Section 90Section 91

DCIT, Circle-2(1)(1), Mumbai vs. M/S. Centrum Capital Ltd., Mumbai

Appeal is dismissed and assessee’s cross objection is allowed as indicated above

ITA 1764/MUM/2020[2016-17]Status: DisposedITAT Mumbai29 Sept 2021AY 2016-17

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2016-17 Dy. Commissioner Of Income Tax, Centrum Capital Limited, Circle-2(1)(1), 2Nd Floor, Bombay Mutual Room No. 561, 5Th Floor, Aayakar Building, Dr. D N Road, Fort, Bhavan, M.K. Road, Vs. Mumbai - 400001 Mumbai - 400020 Pan: Aaacc5099G (Appellant) (Respondent) Co No. 115/Mum/2020 (Arising Out Of Ita No. 1764/Mum/2020) Assessment Year: 2016-17 Centrum Capital Limited, Dy. Commissioner Of Income 2Nd Floor, Bombay Mutual Tax, Circle-2(1)(1), Building, Dr. D N Road, Fort, Room No. 561, 5Th Floor, Mumbai - 400001 Vs. Aayakar Bhavan, M.K. Road, Pan: Aaacc5099G Mumbai - 400020 (Appellant) (Respondent) Revenue By : Shri R.K. Sahu (Cit Dr) Assessee By : Shri Ravikiran Pathak (Ar) Date Of Hearing : 14/09/2021 Date Of Pronouncement: 29/09/2021

For Appellant: Shri Ravikiran Pathak (AR)For Respondent: Shri R.K. Sahu (CIT DR)

Section 10(34)Section 14A

…one more surviving issue in assessee’s cross objection relating to claim of deduction of education cess from the business income. 10. Having considered rival submissions, we find that the Hon’ble jurisdictional High Court in case of Sesa Goa Limited vs. DCIT (423 ITR 426 5 ITA No. 1764/ MUM/2020 & CO No. 115/MUM/2020 Assessment Year: 2016-17 Bom) has held that education cess is an allowable deduction while computing profit and gains of business and profession. In view of the aforesaid decision of the Hon’ble jurisdictional High Court, we direct the AO to allow deduction of education cess while computing the b…

Edelcap Securities Ltd, Mumbai vs. ACIT, Circle 3(1)(2), Mumbai

In the result, all the appeals of the Revenue as well as the assessee are partly allowed

ITA 6889/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Sept 2021AY 2013-14

Section 115JSection 143(3)

…cessary for its adjudication are already on record and there is no dispute that assessee had indeed paid the education cess. Hence, respectfully following the decision of the Hon‟ble Jurisdictional High Court in the case of Sesa Goa Ltd., vs. JCIT reported in 423 ITR 426, we direct the ld. AO to grant deduction on account of education cess paid by the assessee as an allowable business expenditure. Accordingly, the additional ground raised by the assessee is allowed. 10. In the result, appeal of the assessee is partly allowed. Revenue Appeal 11. The appeal of the Revenue in the case of Ecap Equities Ltd., for A.…

M/S. Waters (India) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 12(5), Bengaluru

In the result, the appeal filed by the assessee is partly allowed

ITA 2349/BANG/2019[2009-10]Status: DisposedITAT Bangalore28 Sept 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2349/Bang/2019 : Asst.Year 2009-2010 M/S.Waters (India) Private Limited The Dy.Commissioner Of No.36A, 2Nd Phase, Income-Tax, Circle 12(5) V. Bangalore. Peenya Industrial Area Bengaluru – 560 058. Pan : Aaacw1411C. (Appellant) (Respondent) Appellant By : Smt.G.Vaidehi, Adovcate Respondent By : Sri.Priyardarshi Mishra, Addl.Cit-Dr Date Of Pronouncement : 28.09.2021 Date Of Hearing : 28.09.2021 O R D E R Per George George K, Jm This Appeal Was Disposed Of By The Itat Vide Its Order Dated 25.11.2020. The Assessee Filed Miscellaneous Petition No.41/Bang/2021. The Tribunal Vide Its Order Dated 25.06.2021 Recalled The Itat’S Order Dated 25.11.2020 For The Limited Purpose Of Adjudication Of Additional Ground (Which Was Omitted To Be Adjudicated By The Itat). The Additional Grounds Read As Follows:-

For Appellant: Smt.G.Vaidehi, AdovcateFor Respondent: Sri.Priyardarshi Mishra, Addl.CIT-DR

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2349/Bang/2019 : Asst.Year 2009-2010 M/s.Waters (India) Private Limited The Dy.Commissioner of No.36A, 2nd Phase, Income-tax, Circle 12(5) v. Bangalore. Peenya Industrial Area Bengaluru – 560 058. PAN : AAACW1411C. (Appellant) (Respondent) Appellant by : Smt.G.Vaidehi, Adovcate Respondent by : Sri.Priyardarshi Mishra, Addl.CIT-DR Date of Pronouncement : 28.09.2021 Date of Hearing : 28.09.2021 O R D E R Per George George K, JM This appeal was disposed of by the ITAT vide its…

DCIT 6(2)(1), Mumbai vs. Ceat Ltd, Mumbai

In the result, appeal of the assessee is allowed, and departmental appeal is treated as infructuous

ITA 673/MUM/2017[2008-09]Status: DisposedITAT Mumbai22 Sept 2021AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Pavan Kumar Gadale, Jm Dcit-6(2)(1) M/S. Ceat Ltd. Room No.563, Aaykar Bhawan Rpg House, 463 M.K.Road, Churchgate Vs. Dr. Annie Besant Road, Worli Mumbai-400 020 Mumbai-400 030

For Appellant: Shri Vijay MehtaFor Respondent: Shri V. Sreekar & Shri Manprit Duggal

Section 143(3)Section 147Section 148Section 2Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAVAN KUMAR GADALE, JM DCIT-6(2)(1) M/s. Ceat Ltd. Room No.563, Aaykar Bhawan RPG House, 463 M.K.Road, Churchgate Vs. Dr. Annie Besant Road, Worli Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC1645G (Revenue) : (Assessee) & M/s. Ceat Ltd. ACIT, Range-6(2)(1) RPG House, 463 Aaykar Bhawan Dr. Annie Besant Road, Worli Vs. M.K.Road, Churchgate Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC1645G (Assessee) : (Revenue) Assessee by : Shri Vijay Mehta Revenue by : Shri V. Sreekar & Shri Manprit Duggal Date of Hearing : 13.0…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…r, the cess is not disallowable u/s. 40(a)(ii) and hence the assessee’s claim that education cess is an allowable expenditure was upheld. Subsequently, in a very detailed judgment of Hon’ble Bombay High Court in the case of Sesa Goa Ltd. Vs. JCIT, reported in 423 ITR 426 has dealt this issue as under: “Therefore, the substantial questions of law Nos.(i) and (ii) framed in Tax Appeal No. 17 of 2013 are hereby answered in favour of the Appellant - Assessee and against the Respondent-Revenue. To that extent, the view taken by the ITAT in its impugned judgment and order dated 17th May, 2013 is ordered to be modified…

Cadence Designs Systems India Pvt. Ltd., Noida vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 597/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Sept 2021AY 2016-17

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2016-17

For Appellant: Sh. Sparsh Bhargava, AdvFor Respondent: Sh. Surender Pal, CIT/DR

Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2016-17 Cadence Designs Systems India Pvt. Ltd., vs. DCIT Circle 4(2), Plot No. 57A & B,Noida Special Economic New Delhi Zone, PO NEPZ, Noida. PAN : AAACC1138 (Appellant) (Respondent) Appellant by : Sh. Sparsh Bhargava, Adv. Respondent by: Sh. Surender Pal, CIT/DR Date of hearing: 20.09.2021 Date of order : 20.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2016-17 is directed against the asses…

Tech Mahindra Business Serices Ltd, Mumbai vs. DCIT Cir 9(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1326/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Sept 2021AY 2009-10

Section 143(3)Section 144C(5)Section 92C

…cessary for its adjudication are already on record and there is no dispute that assessee had indeed paid the education cess. Hence, respectfully following the decision of the Hon‟ble Jurisdictional High Court in the case of Sesa Goa Ltd., vs. JCIT reported in 423 ITR 426, we direct the ld. AO to grant deduction on account of education cess paid by the assessee as 13 M/s. Tech Mahindra Business Services Ltd., (Formerly known as Hutchison Global Services Ltd.,) an allowable business expenditure. Accordingly, the additional ground raised by the assessee is allowed. 11. In the result, appeal of the assessee is part…

Exlservices.Com (India) Pvt. Ltd., New Delhi vs. DCIT, Ltu, Circle- 1, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7392/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing) Exlservices.Com (India) Vs. Acit Pvt. Ltd., Large Taxpayer Unit, 414, 4Th Floor, Plot No.10 Circle – 1, Nbcc Plaza & 11, Dlp Jasola Tower-B, Pushp Vihar, Dda District Centre, Saket, New Delhi New Delhi - 110025 Pan No. Aaace 5174 C (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Neeraj Jain, Adv. Shri Saksham Singhal, Adv. Revenue By Ms. Rinku Singh, Sr. D.R. Date Of Hearing: 31.08.2021 Date Of Pronouncement: 06.09.2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.08.2018 Passed By The Commissioner Of Income Tax (Appeals)-22, New Delhi Relating To Assessment Year 2014-15. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 143(3)Section 14ASection 155JSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ExLServices.com (India) Vs. ACIT Pvt. Ltd., Large Taxpayer Unit, 414, 4th Floor, Plot No.10 Circle – 1, NBCC Plaza, & 11, DLP Jasola Tower-B, Pushp Vihar, DDA District Centre, Saket, New Delhi New Delhi - 110025 PAN No. AAACE 5174 C (APPELLANT) (RESPONDENT) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Neeraj Jain, Adv. Shri Saksham Singhal, Adv. Revenue by Ms. Rinku Singh, Sr. D.R. Date of hearing: 31.08.2021 Date of Pronouncement: 06.09.2021…

Saarloha Advanced Materials P Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

In the result, the appeal of assessee is allowed

ITA 46/PUN/2018[2014-15]Status: PendingITAT Pune03 Sept 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.46/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Saarloha Advanced Materials Pvt. Ltd., (Previously known as Kalyani Carpenter Special Steels Pvt. Ltd.), Mundhwa, Pune-411036 PAN : AABCK1779L .......अऩीऱाथी / Appellant बिाम / V/s. Addl. Commissioner of Income Tax, Range – 1, Pune ……प्रत्यथी / Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Shri S.P. Walimbe…

S&P Capital Iq (India)Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

Appeal is allowed in above terms

ITA 1559/HYD/2019[2015-16]Status: DisposedITAT Hyderabad24 Aug 2021AY 2015-16

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri P.Chandra Sekhar, DR

Section 143(3)Section 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 1559/HYD/2019 Assessment Year: 2015-16 S&P Capital IQ (India) Deputy Commissioner Private Limited, Vs of Income Tax, HYDERABAD Circle-3(1), [PAN: AACCS8657G] HYDERABAD (Appellant) (Respondent) For Assessee : Shri K.C.Devdas, AR For Revenue : Shri P.Chandra Sekhar, DR Date of Hearing : 21-06-2021 Date of Pronouncement : 24-08-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2015-16 arises against the D…