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“information technology software”

Chapter XII - Special RatesSection 115ACASection 115ACA Explanation10 judgments

WIPRO TECHNOLOGY SERVICES LTD,BANGALORE vs. DCIT 9(3), MUMBAI

Appeals are disposed off by this common order

ITA 954/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Apr 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Sandeep Huilgol, AR
Section 10ASection 143(3)Section 14A

This return was selected for scrutiny. The learned Assessing Officer found that assessee is engaged in providing software related support and services primarily information technology software solutions, maintenance and technology infrastructure support services to other City Group Companies. Earlier the assessee was known as City Technology Services Ltd. The learned

ACIT 13(3)(1), MUMBAI vs. WIPRO TECHNOLOGIES SERVICES LTD, MUMBAI

Appeals are disposed off by this common order

ITA 295/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Apr 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Sandeep Huilgol, AR
Section 10ASection 143(3)Section 14A

This return was selected for scrutiny. The learned Assessing Officer found that assessee is engaged in providing software related support and services primarily information technology software solutions, maintenance and technology infrastructure support services to other City Group Companies. Earlier the assessee was known as City Technology Services Ltd. The learned

WIPRO TECHNOLOGY SERVICES LTD,BANGALORE vs. DCIT 9(3), MUMBAI

Appeals are disposed off by this common order

ITA 7067/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Apr 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Sandeep Huilgol, AR
Section 10ASection 143(3)Section 14A

This return was selected for scrutiny. The learned Assessing Officer found that assessee is engaged in providing software related support and services primarily information technology software solutions, maintenance and technology infrastructure support services to other City Group Companies. Earlier the assessee was known as City Technology Services Ltd. The learned

ASST CIT 9(3), MUMBAI vs. WIPRO TECHNOLOGY SERVICES LTD, MUMBAI

Appeals are disposed off by this common order

ITA 5990/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Apr 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Sandeep Huilgol, AR
Section 10ASection 143(3)Section 14A

This return was selected for scrutiny. The learned Assessing Officer found that assessee is engaged in providing software related support and services primarily information technology software solutions, maintenance and technology infrastructure support services to other City Group Companies. Earlier the assessee was known as City Technology Services Ltd. The learned

KEC INTERNATIONAL LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(2)(1), MUMBAI

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

ITA 2512/MUM/2022[2018-2019]Status: DisposedITAT Mumbai13 Sept 2023AY 2018-2019

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blekec International Limited V. Dcit – Circle – 5(2)(1) 463 Rpg House Room No. 571, 5Th Floor Dr. Annie Besant Road Aayakar Bhawan Churchgate, Mumbai - 400020 Worli, Mumbai – 400030 Pan: Aacck5599H (Appellant) (Respondent)

Section 143(3)Section 144BSection 144C(5)Section 234BSection 80JSection 90

Office Office 1 Works Contract Services 36,63,00,073 23,00,440 2 Other Taxable Services 0 4,39,31,444 3 Information Technology Software 0 15,72,500 Services 4 Legal Consultancy Services 51,37,755 1,75,59,938 5 Goods Transport Agency Services

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

Limited: The Ld. AR submitted that this comparable company is functionally different. The company is engaged in providing software related support services primarily, information technology software solutions/maintenance and technology infrastructure support services to Citigroup entities. The services provided include: - Software application development, integration, maintenance & support - It develops software depending

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

Limited: The Ld. AR submitted that this comparable company is functionally different. The company is engaged in providing software related support services primarily, information technology software solutions/maintenance and technology infrastructure support services to Citigroup entities. The services provided include: - Software application development, integration, maintenance & support - It develops software depending

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

Limited: The Ld. AR submitted that this comparable company is functionally different. The company is engaged in providing software related support services primarily, information technology software solutions/maintenance and technology infrastructure support services to Citigroup entities. The services provided include: - Software application development, integration, maintenance & support - It develops software depending

M/S PLAYSIMPLE GAMES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 5(1)(2), BANGALORE

In the result, the appeal is allowed for statistical purposes

ITA 1125/BANG/2019[2016/17]Status: DisposedITAT Bangalore09 Mar 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Deepak Kumar Jain, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 195Section 234BSection 234DSection 40Section 9(1)(vi)

deleted. The appellant prays accordingly.” 2. The appellant is a domestic private company engaged in the business of development of Gaming Applications (information technology software). It filed its original return of income on 09-Oct-2016 declaring a loss of Rs.2,76,89,682/-. The case was selected for limited

IGT SOLUTIONS P.LTD,GURGAON vs. DCIT, CIRCLE-12(1), NEW DELHI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1096/DEL/2018[2012-13]Status: DisposedITAT Delhi23 Feb 2021AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: NoneFor Respondent: Sh. Shailesh Kumar, Sr.DR
Section 143(3)

assessee”), preferred this appeal. 2. Brief facts are that the assessee is a company engaged in the business of providing information technology Software Solutions and BPO Services to travel industry. For the assessment year 2012-13, they have filed their return of income on 26.11.2012 declaring loss at Rs.1