Sword Global India Pvt. Ltd. v. ITO

306 ITR 286Income Tax Appellate Tribunal#12640 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing Sword Global India Pvt. Ltd. v. ITO

M/S. VANTAGE AGORA MARKETING PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 12(5), BANGALORE

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 373/BANG/2020[2009-10]Status: DisposedITAT Bangalore07 Mar 2022AY 2009-10

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Vantage Agora Marketing Pvt. Ltd., # Pixel Park-A, 4Th Floor, The Deputy Pes Institute Of Commissioner Of Technology, Income Tax, Vs. Hosur Road, Electronic Circle – 12(5), City, Bangalore. Bangalore – 560 100. Pan: Aaccv1443P Appellant Respondent : Shri V. Chandrashekar, Assessee By Advocate : Smt. Priyadarshini Revenue By Basaganni, Jcit (Dr) Date Of Hearing : 30-12-2021 Date Of Pronouncement : 07-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 30/03/2016 Passed By The Ld.Cit(A), Mysore For Assessment Year 2009-10 On Following Grounds Of Appeal: “1. The Order Of The Hon'Ble Commissioner Of Income Tax (Appeals), Mysuru, Insofar As It Is Against The Appellant, Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri V. Chandrashekar

Section 10ASection 234CSection 72

…n held to be not in tune with the decision of the Hon'ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Sword Global India Pvt. Ltd. v. ITO, 306 ITR 286 (AT), wherein the provisions of section 10A and 10B have been held to be deduction provisions and not exemption provisions. For all the above reasons, the CIT(Appeals) confirmed the order of the Assessing Officer. Against the order of the CIT(A), the Assessee was in appeal before the Tribunal. Page 11 of 14 25. This Tribunal dealt with the issue…

SOFTBRANDS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1094/BANG/2011[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Cherian K Baby, C. AFor Respondent: Shri Sibichen K Mathew, CIT (D.R)

Section 10ASection 133(6)Section 143(3)

…n held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Sword Global India Pvt. Ltd. v. ITO, 306 ITR 286 (AT), wherein the provisions of section 10A and 10B have been held to be deduction provisions and not exemption provisions. For all the above reasons, the CIT(Appeals) confirmed the order of the Assessing 16 IT(TP)A No.1094/Bang/2011 Officer. Against the order of the CIT(A), the Assessee was in appeal before the Tribunal. 25. This Tribunal dealt…

TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1599/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Mar 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Neera Malhotra, Addl. CIT (D.R)

Section 10ASection 133(6)Section 143(3)Section 144C(5)Section 92C(2)

…n held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Sword Global India Pvt. Ltd. v. ITO, 306 ITR 286 (AT), wherein the provisions of section 10A and 10B have been held to be deduction provisions and not exemption provisions. For all the above reasons, the CIT(Appeals) confirmed the order of the Assessing Officer. Against the order of the CIT(A), the Assessee was in appeal before the Tribunal. 25. This Tribunal dealt with the issue in the followi…

INCOME TAX OFFICER, WARD-11(1), BANGALORE vs. M/S BRITISH ENGINES(I)P LTD, BANGALORE

In the result, both the appeals of the revenue are dismissed

ITA 1277/BANG/2014[2008-09]Status: DisposedITAT Bangalore22 Jan 2016AY 2008-09

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwala, JCIT(DR)For Respondent: Shri Sanjay Dave, CA

Section 10ASection 10B

…n held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Sword Global India Pvt. Ltd. v. ITO, 306 ITR 286 (AT), wherein the provisions of section 10A and 10B have been held to be deduction provisions and not exemption provisions. For all the above reasons, the CIT(Appeals) confirmed the order of the Assessing Officer. Against the order of the CIT(A), the Assessee was in appeal before the Tribunal. 25. This Tribunal dealt with the issue in the followi…

M/S. TEXTRON INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1228/BANG/2010[2006-07]Status: DisposedITAT Bangalore13 Jan 2016AY 2006-07

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoi.T. (T.P) A. No.1228/Bang/2010 (Assessment Year : 2006-07) M/S. Textron India Private Limited, (Formerly Known As Textron Global Technology Centre Pvt. Ltd.) Global Village, Rvce Post, Mylasandra, Off Mysore Road, Bangalore-560 059 …. Appellant. Pan Aacct 0118M Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore. ….. Respondent. Appellant By : Shri P.K. Prasad. Respondent By : Smt. Neera Malhotra, Cit (D.R) Date Of Hearing : 30.11.2015. Date Of Pronouncement : 13.1.2016. O R D E R Per Shri Vijaypal Rao, J.M. :

For Appellant: Shri P.K. PrasadFor Respondent: Smt. Neera Malhotra, CIT (D.R)

Section 133(6)Section 143(3)Section 92C(2)

…n held to be not in tune with the decision of the Hon’ble High Court of Karnataka in the case of Himatsingike Seide Ltd. (supra). The CIT(A) also referred to the decision of the Chennai Bench of the Tribunal in the case of Sword Global India Pvt. Ltd. v. ITO, 306 ITR 286 (AT), wherein the provisions of section 10A and 10B have been held to be deduction provisions and not exemption provisions. For all the above reasons, the CIT(Appeals) confirmed the order of the Assessing Officer. Against the order of the CIT(A), the Assessee was in appeal before the Tribunal. 25. This Tribunal dealt with the issue in the followi…

M/S RANGSONS ELECTRONICS PVT. LTD.,,MYSORE vs. CIT, BANGALORE

In the result, appeal of the assessee is allowed

ITA 448/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No.448/Bang/2015 (Assessment Year : 2010-11) M/S. Rangsons Electronics P. Ltd, No.347/D1 & 2, Electronics City, Hebbal Industrial Area, Mysore 570 016 .. Appellant Pan : Aaacr8750R V. Commissioner Of Income-Tax (Central), Bangalore .. Respondent Assessee By : Shri. Dinesh P, Advocate Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 15.10.2015 Pronounced On : 20.10.2015 O R D E R Per Abraham P. George:

For Appellant: Shri. Dinesh P, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

Section 10ASection 263

…ITA.448/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.448/Bang/2015 (Assessment Year : 2010-11) M/s. Rangsons Electronics P. Ltd, No.347/D1 & 2, Electronics City, Hebbal Industrial Area, Mysore 570 016 .. Appellant PAN : AAACR8750R v. Commissioner of Income-tax (Central), Bangalore .. Respondent Assessee by : Shri. Dinesh P, Advocate Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 15.10.2015 Pronounced on : 20.10.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTA…

DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S INFOSYS BPO LTD, BANGALORE

In the result, the appeal by the Revenue is dismissed, while the assessee’s appeal is allowed

ITA 1320/BANG/2014[2005-06]Status: DisposedITAT Bangalore30 Jul 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. Shankar Prasad, K., Jt. CIT(DR)

Section 10ASection 10B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2005-06 Infosys BPO Ltd., Vs. The Assistant Commissioner of Electronic City, Income Tax, Hosur Road, Circle 11(4), Bangalore. Bangalore. PAN : AACCP 4478N APPELLANT RESPONDENT Assessment year : 2005-06 The Deputy Commissioner Vs. Infosys BPO Ltd., of Income Tax, Electronic City, Circle 11(4), Hosur Road, Bangalore. Bangalore. PAN : AACCP 4478N APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA Revenue by : Dr. Shankar Prasad, K., Jt.…

INFOSYS BPO LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the appeal by the Revenue is dismissed, while the assessee’s appeal is allowed

ITA 1265/BANG/2014[2005-06]Status: DisposedITAT Bangalore30 Jul 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. Shankar Prasad, K., Jt. CIT(DR)

Section 10ASection 10B