System Ltd in 387 ITR 77 and CGI Information System and Management Consultant Pvt Ltd. v. ITO

455 ITR 270High Court2023#14215 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 10ASection 115JBSection 143(1)Section 145Section 244ASection 36(1)(va)Section 37(1)

Issues it is cited on

section 92ca(3)gross total incomerevenue expenditurecapital expendituresalaryscrutiny assessmentsection 139transferprescribedsection 25section 13company

Judgments citing System Ltd in 387 ITR 77 and CGI Information System and Management Consultant Pvt Ltd. v. ITO

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…

Dusters Total Solutions Services Private Limited, Bangalore vs. DCIT, Circle-2(1)(2), Bangalore

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…t an accrued and ascertained liability is deductible even if payable in the future. He also relied on decisions of the Hon’ble Karnataka High Court in Wipro GE Medical Systems Ltd. (387 ITR 77) and CGI Information Systems and Management Consultants Pvt. Ltd. (455 ITR 270). Further, he placed reliance on the Hon’ble Karnataka High Court ruling in PCIT (Appeals) v. CES SOMA CICI JV (456 ITR 705), which also supports the allowability of such provisions. . ITA No.652- 653-980/Bang/2025 Page 36 of 40 35.5 The ld. AR therefore argued that the addition made by the AO and sustained by the ld. CIT(A) was unjustified. H…

Dusters Total Solutions Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…t an accrued and ascertained liability is deductible even if payable in the future. He also relied on decisions of the Hon’ble Karnataka High Court in Wipro GE Medical Systems Ltd. (387 ITR 77) and CGI Information Systems and Management Consultants Pvt. Ltd. (455 ITR 270). Further, he placed reliance on the Hon’ble Karnataka High Court ruling in PCIT (Appeals) v. CES SOMA CICI JV (456 ITR 705), which also supports the allowability of such provisions. . ITA No.652- 653-980/Bang/2025 Page 36 of 40 35.5 The ld. AR therefore argued that the addition made by the AO and sustained by the ld. CIT(A) was unjustified. H…

DCIT Circle 4(2), New Delhi vs. Canon India Pvt. Ltd., New Delhi

In the result, to sum up and conclude:

ITA 1038/DEL/2023[2005-06]Status: DisposedITAT Delhi10 Nov 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

…vered by the following judgments of the Karnataka High Court: (i) Wipro Ltd vs DCIT: (2015) SCC OnLine Kar 9196. (ii) PCIT vs Infosys Ltd: (2023) 147 taxmann.com 520 (Karnataka). (iii) CGI Information Systems and Management Consultants (P) Ltd vs ITO: (2023) 455 ITR 270 (Kar). 6. We have perused the lead judgment of the Karnataka High Court in the Wipro Ltd. case. The facts which obtained, therein, are pari materia with the instant appeal. 7. We are in respectful agreement with the view taken by the Karnataka High Court in Wipro Ltd. case. The other two judgments referred to hereinabove, only follow the decisi…

Canon India Pvt. Ltd, Gurugram vs. Neac, Delhi

In the result, to sum up and conclude:

ITA 585/DEL/2021[2003-04]Status: DisposedITAT Delhi10 Nov 2025AY 2003-04

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

…vered by the following judgments of the Karnataka High Court: (i) Wipro Ltd vs DCIT: (2015) SCC OnLine Kar 9196. (ii) PCIT vs Infosys Ltd: (2023) 147 taxmann.com 520 (Karnataka). (iii) CGI Information Systems and Management Consultants (P) Ltd vs ITO: (2023) 455 ITR 270 (Kar). 6. We have perused the lead judgment of the Karnataka High Court in the Wipro Ltd. case. The facts which obtained, therein, are pari materia with the instant appeal. 7. We are in respectful agreement with the view taken by the Karnataka High Court in Wipro Ltd. case. The other two judgments referred to hereinabove, only follow the decisi…

J Ray Mcdermott Engineering Services Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Circle 2(2), Chennai

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

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 250

…Finance Ltd. [2024] 460 ITR 232 (Madras) iv. CIT vs. Danfos Industries (P.) Ltd., [2022] 284 Taxman 475 (Madras) v. CIT vs. Karur Vysya Bank Ltd., [2015] 229 Taxman 396 (Madras) vi. CGI Information Systems and Management Consultants (P.) Ltd., vs. ITP, [2023] 455 ITR 270 (Karnataka) vii. Indian Aluminium Co. Ltd., vs. CIT, [2016] 384 ITR 386 (Calcutta) 4.2 As regards to legal contention, the Ld.AR submitted that reopening of assessment is bad in law since it is on a mere change of opinion. It was submitted during the course of original scrutiny assessment proceedings u/s.143(3) of the Act, the assessee company h…

System Ltd in 387 ITR 77 and CGI Information System and Management Consultant Pvt Ltd. v. ITO (455 ITR 270) — Cited in 7 Judgments | BharatTax