Wipro Informa Technology v. DCIT

88 TTJ 778Income Tax Appellate Tribunal2004#8560 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 10AASection 195Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 80IA(8)Section 90

Issues it is cited on

section 80ia(8)section 9(1)(vii)(b)section 195(2)fees for included servicessection 90(2)business connectionsection 9(1)(vii)section 10aainterest u/s 234bsection 10asection 80iafees for technical services

Judgments citing Wipro Informa Technology v. DCIT

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

The ACIT, Circle- 2(1)(1), Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

ITA 1550/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2014-15

Bench: Us.

For Appellant: Shri Dinesh Singh, Sr. D.RFor Respondent: Shri Tushar Hemani, Sr. Adv
Section 250(6)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Suchitra Kamble, Judicial Member Assessment Year 2014-15 The Assistant M/s. Gujarat Ambuja Commissioner of Income Exports Ltd. Opp. Tax, Circle-2(1)(1), Vs Memnagar Fire Station, Ahmedabad Navjivan, Navrangpura, (Appellant) Ahmedabad PAN No: AAACG3980A (Respondent) Appellant by : Shri Dinesh Singh, Sr. D.R. Respondent by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Adv. Date of hearing : 17-02-2022 Date of pronouncement : 25-02-2022 आदेश/ORD…

The Dy. Commissioner of Income Tax, Circle-2(1)(1`), Ahmedabad vs. M/S. Gujarat Ambuja Exports Ltd., Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 2037/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

The DCIT, Circle- 2(1)(1), Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 3233/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

The DCIT, Circle-4, Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 2490/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

Tata Motors Ltd, Mumbai vs. DCIT RG 2(3), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 5600/MUM/2011[2007-08]Status: DisposedITAT Mumbai25 Apr 2019AY 2007-08

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri Debashish Chanda
Section 10(34)Section 10(35)Section 115JSection 143(3)Section 144CSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no. 5600/Mum./2011 (Assessment Year : 2007–08) Tata Motors Ltd. Bombay House, 24, Homi Street ……………. Appellant Hutatma Chowk, Mumbai 400 001 PAN – AAACT2727Q v/s Dy. Commissioner of Income Tax ……………. Respondent Range–2(3), Mumbai Assessee by : Shri Rajan Vora a/w Shri Nikhil Tiwari Revenue by : Shri Debashish Chanda Date of Hearing – 30.01.2019 Date of Order – 25.04.2019 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal has been filed by the assessee challenging the f…

Asst CIT 24(2), Mumbai vs. Mita Dipak Shah, Mumbai

In the result, assessee’s cross objection is allowed

ITA 1391/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Jun 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Dr. A.L. Sainiasstt. Commissioner Of Income Tax ……………. Appellant Circle–24(2), Mumbai V/S Smt. Mita Dipak Shah 31–B, 1St Floor, Laxmi Estate ……………. Respondent Azad Road, Andheri (East) Mumbai 400 069 Pan – Afbps112A

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri Saurabh Kumar Rai
Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI DR. A.L. SAINI, ACCOUNTANT MEMBER Asstt. Commissioner of Income Tax ……………. Appellant Circle–24(2), Mumbai v/s Smt. Mita Dipak Shah 31–B, 1st Floor, Laxmi Estate ……………. Respondent Azad Road, Andheri (East) Mumbai 400 069 PAN – AFBPS112A C.O. no.137/Mum./2018 (Arising out of ITA no.1391/Mum/2017) (Assessment Year : 2012–13) Smt. Mita Dipak Shah 31–B, 1st Floor, Laxmi Estate ……………. Cross Objector Azad Road, Andheri (East) (Original Respondent) Mumbai 400 069 PAN – AFBPS112A v/s Asstt. Commissioner of Income Ta…

Wipro Informa Technology v. DCIT (88 TTJ 778) — Cited in 13 Judgments | BharatTax