Smt.Sujata Grover v. DCIT

74 TTJ 347Income Tax Appellate Tribunal2002#4711 most cited

What is Smt.Sujata Grover v. DCIT authority for?

Foreign exchange gains are includible in profits eligible for deduction under sections 10A/10B of the Income Tax Act, as they represent a form of additional sales price arising from export turnover. The case also supports claims for deduction on export of computer software under section 80HHE.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Smt. Sujata Grover v. DCIT · section 10A · section 10B · section 80HHE · foreign exchange gain · export turnover · computer software deduction · eligible business · additional sales price

Sections most often in play

Section 10ASection 139(1)Section 143(3)Section 147Section 148Section 195Section 250Section 263

Issues it is cited on

section 80hhcomputer softwareeligible businesssection 10asection 10section 80section 139(1)transfersection 147companysection 250india

Judgments citing Smt.Sujata Grover v. DCIT

ITO 8(2)(2), Mumbai vs. Lionbridge Technologies P.Ltd, Navi Mumbai

In the result, the appeals of the assessee in ITA No

ITA 1375/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Nov 2015AY 2009-10

Bench: Sh. A.D. Jainand Sh. N.K. Billaiya

For Appellant: S/Sh. Ajay Vohra. Sr.Advocate & N.K. Jain, AdvocateFor Respondent: S/Sh. N.K.Chand, CIT(DR) & Jitendra Yadav

…Impex vs. ACIT”, 121 Taxman 326 (Del.) 9. “ITO vs. Banyan Chemicals (P) Ltd.”, 310 ITR 384 15 ITA No.668(Asr)/2014 10. “Livingstones Jewellery (P) Ltd.”, 31 SOT 323 11. DCIT vs. Accentures Services (P) Ltd.” ITA No.4540/M/08 (Mum. ITAT) 12. “Sujata Grover”, 74 TTJ 347 (Del.) 13. “Deutsche Bank A.G. vs. DCIT”, 86 ITD 431 14. “Bestobell (India) Ltd”, 117 ITR 789 (Cal.) 15. “Khandelwal Brothers Pvt. Ltd. v. CIT”, 117 ITR 452 (Cal. 16. “CIT vs. Oil India Ltd.” 143 ITR 848 (Cal.) 17. “CIT vs. Martin and Harris P. Ltd.” 154 ITR 460 (Cal.) 18. “Oil and Natural Gas Corpn. Ltd. vs. DCIT”, (2003) 261 ITR 1 (SB) (Delhi IT…

M/S New Delhi Television Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 1023/DEL/2013[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Shri Tarandeep Singh, C.AFor Respondent: Shri R.L. Meena, CIT/DR
Section 143(3)Section 147Section 148Section 263Section 80H

…tion gains are not eligible for claiming deduction u/s 80HHF of the Act, it was submitted by the Ld. AR that this issue is no more res integra. In this regard, our intention was invited to following judicial pronouncements: (i). Smt. Sujata Grover reported in 74 TTJ 347 (Del) (ii). Priyanka Gems reported in 367 ITR 575 (Guj) (iii). Alps Chemicals Ltd. reported in 367 ITR 594 (Guj) (iv). Novels Software Development reported in 355 ITR 339 (Kar) (v). Pantasoft Technologies Ltd. reported in 347 ITR 578 (Mad) 6. On the other hand Ld. CIT (DR) vehemently opposed the above submissions advanced by the Ld. AR. It was su…

New Delhi Television Ltd., New Delhi vs. CIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5126/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Shri Tarandeep Singh, C.AFor Respondent: Shri R.L. Meena, CIT/DR
Section 143(3)Section 147Section 148Section 263Section 80H

…tion gains are not eligible for claiming deduction u/s 80HHF of the Act, it was submitted by the Ld. AR that this issue is no more res integra. In this regard, our intention was invited to following judicial pronouncements: (i). Smt. Sujata Grover reported in 74 TTJ 347 (Del) (ii). Priyanka Gems reported in 367 ITR 575 (Guj) (iii). Alps Chemicals Ltd. reported in 367 ITR 594 (Guj) (iv). Novels Software Development reported in 355 ITR 339 (Kar) (v). Pantasoft Technologies Ltd. reported in 347 ITR 578 (Mad) 6. On the other hand Ld. CIT (DR) vehemently opposed the above submissions advanced by the Ld. AR. It was su…

ACIT, Bangalore vs. M/S Iron Mountain Information Management India (P) Ltd., Bangalore

ITA 445/BANG/2012[2005-06]Status: DisposedITAT Bangalore30 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri P.Dhivahar, JCIT(DR)For Respondent: Shri L. Bharath, CA
Section 10ASection 10B

…al against the same. We find that the CIT(A) has only followed the precedents on the issue particularly the decisions of this Tribunal in the cases IT(TP)A No.445/Bang/2012 M/s.Iron Mountain Information Management India P.Ltd. Page 6 of 7 of Sujatha Grover (74 TTJ 347) and SAP Lab India Ltd.,vs. ACIT (2011) 044 SOT 0156. We find that this issue is squarely covered in favour of the assessee by the above decision and therefore, we see no reason to interfere with the order of the CIT(A) on this issue. The revenue’s ground of appeal is accordingly rejected. 8. As regards ground No.6, we find that the CIT(A) has di…

Infrastructue Development Finance Company Limited, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 1197/CHNY/2012[2007-08]Status: DisposedITAT Chennai22 May 2015AY 2007-08

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. No.1197/Mds/2012 ("नधा"रण वष" / Assessment Year : 2007-2008)

For Appellant: Shri. Farrokh V. Irani, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 143(3)Section 263

…ncome Tax (Admin) in view of Explanation (c) to Sec. 263 of the Act.. For this purpose he relied on the following judgments: (i) Marico Industries Ltd. vs. ACIT 115 TTJ (Mum) 497. (ii) Sonal Garments vs. JCIT, 95 ITD 363 (Mum) (iii) Sujata Grover vs. DCIT, 74 TTJ 347 (Delhi). (iv) Oil India Ltd vs. CIT, 138 (ITR 836) (Calcutta). 5. On the other hand, the ld. Departmental Representative relied on the order of the Commissioner of Income Tax. 6. We have heard both the parties and perused the material on record. We have carefully considered the rival submissions in the light of the material placed before us and…