← All Phrases

“software technology park”

DeductionsSection 10ASection 10A110 judgments

ACIT-4(1)(1), MUMBAI, MUMBAI vs. BNP PARIBAS INDIA SOLUTIONS PVT LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5688/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Feb 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Vaibhav Jain, CIT DR
Section 143(3)

whether revenue or capital in nature. 3. Brief facts of the case are that assessee is registered under the Software Technology Parks of India (STPI) Scheme and operates as a captive service provider for BNP Paribas Group. It filed its return of income on 30.11.2017, reporting total income at Rs.167

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S ADVANT IT PARK PRIVATE LIMITED , DELHI

Accordingly, both the appeals of the\nRevenue are dismissed

ITA 5334/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Jan 2026AY 2018-19
Section 143(3)

Park, Industrial Parks, special Economic Zone (SEZ)\nand to rent out space and provide Infrastructure and other facilities to the occupants\nof the Software Technology Park, IT Park, Industrial Park, Special Economic Zone\n(SEZ) Including 100% power back-up, Air conditioning, furnishing, data\n6\nITA Nos.5332 to 5334/Del/2025\nC.O ... nconceivable electronic medium which may include the internet, phone cable, TV\nand tax.\n6. To build, set up, develop, maintain and/ or operate Software Technology Park, IT\nPark, Industrial Parks, special Economic Zone (SEZ) and to rent out space and\nprovide Infrastructure and other facilities to the occupants

DY. COMMISSIONER OF INCOME TAX, CETRAL CIRCLE-I, NOIDA, NOIDA vs. ADVANT IT PARK PRIVATE LIMITED, DELHI

Accordingly, both the appeals of the\nRevenue are dismissed

ITA 5333/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Jan 2026AY 2017-18
Section 143(3)

Park, Industrial Parks, special Economic Zone (SEZ)\nand to rent out space and provide Infrastructure and other facilities to the occupants\nof the Software Technology Park, IT Park, Industrial Park, Special Economic Zone\n(SEZ) Including 100% power back-up, Air conditioning, furnishing, data\n6\nITA Nos.5332 to 5334/Del/2025\nC.O ... nconceivable electronic medium which may include the internet, phone cable, TV\nand tax.\n6. To build, set up, develop, maintain and/ or operate Software Technology Park, IT\nPark, Industrial Parks, special Economic Zone (SEZ) and to rent out space and\nprovide Infrastructure and other facilities to the occupants

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA vs. M/S ADVANT IT PARK PRIVATE LIMITED, DELHI

Accordingly, both the appeals of the\nRevenue are dismissed

ITA 5332/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Jan 2026AY 2016-17
Section 143(3)

Park, Industrial Parks, special Economic Zone (SEZ)\nand to rent out space and provide Infrastructure and other facilities to the occupants\nof the Software Technology Park, IT Park, Industrial Park, Special Economic Zone\n(SEZ) Including 100% power back-up, Air conditioning, furnishing, data\n11\nITA Nos. 5332 to 5334/Del/2025 ... nconceivable electronic medium which may include the internet, phone cable, TV\nand tax.\n6. To build, set up, develop, maintain and/ or operate Software Technology Park, IT\nPark, Industrial Parks, special Economic Zone (SEZ) and to rent out space and\nprovide Infrastructure and other facilities to the occupants

DCIT, BANGALORE vs. M/S THOMSON REUTERS INDIA SERVICES PVT. LTD.,, BANGALORE

In the result, appeal filed by revenue in IT(TP)

ITA 843/BANG/2015[2010-11]Status: DisposedITAT Mumbai31 Dec 2025AY 2010-11

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 10ASection 10A(2)Section 143(3)

case, the learned AO and the learned Panel erred in denying deduction under section 10A of the Act in respect of UB Plaza Software Technology Parks of India (‘STPI’) Unit. b) That the learned AO failed to appreciate that no new undertaking was formed and the Company was continuing

M/S THOMSON REUTERS INTERNATIONAL SERVICES PRIVATE LIMITED,MUMBAI vs. DCIT, BANGALORE

ITA 542/BANG/2015[2010-11]Status: DisposedITAT Mumbai31 Dec 2025AY 2010-11
Section 10ASection 10A(2)Section 143(3)

case, the learned AO and\nthe learned Panel erred in denying deduction under section 10A of the Act\nin respect of UB Plaza Software Technology Parks of India (‘STPI) Unit.\nb) That the learned AO failed to appreciate that no new undertaking was\nformed and the Company was continuing

DCIT, BANGALORE vs. M/S THOMSON CORPORATION (INTERNATIONAL) PVT. LTD.,, BANGALORE

ITA 234/BANG/2015[2010-11]Status: DisposedITAT Mumbai31 Dec 2025AY 2010-11
Section 10ASection 10A(2)Section 143(3)Section 7A

case, the learned AO and\nthe learned Panel erred in denying deduction under section 10A of the Act\nin respect of UB Plaza Software Technology Parks of India (‘STPI) Unit.\nb) That the learned AO failed to appreciate that no new undertaking was\nformed and the Company was continuing

APTIVE COMPONENTS INDIA P.LTD (FORMERLY KNOWN AS M/S DELPHI AUTOMOTIVE SYSTEMS PVT. LTD.),NEW DELHI vs. DCIT CIRCLE-3(1), NEW DELHI

In the result, appeal of the assessee in respect of ground no

ITA 1129/DEL/2020[2005-06]Status: DisposedITAT Delhi19 Dec 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2005-06] M/S Aptiv Components India Deputy Commissioner Of Income Private Limited Tax, (Formerly Known As M/S Delphi Vs Circle-3(1), Automotive Systems Pvt. Ltd.) Room No.-380B, C.R. Building P-24, Green Part Extn., Delhi- I.P. Estate, 110016. Delhi-110002. Pan- Aaacd0226E Assessee Revenue

Section 10ASection 143(3)

submitted before us that the assessee company had business income only from one source, Le software unit located in Software Technology Park (for short 'STP), which pursuant to its corresponding entitlement towards claim of deduction u/s 10A, therein reduced the taxable income to Rs. Nil. It was thus submitted

RUPA INFOTECH AND INFRASTRUCTURE PVT LTD ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CIRCLE 14(1)(20, MUMBAI

In the result, appeal filed by assessee stands allowed

ITA 4750/MUM/2025[2012-13]Status: DisposedITAT Mumbai05 Dec 2025AY 2012-13

Bench: SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSMT. RENU JAUHRI (ACCOUNTANT MEMBER)\nΙ.Τ.Α. No. 4750/Mum/2025\nAssessment Year: 2012-13\nRupa Infotech &\nInfrastructure Pvt. Ltd.\n401, Rupa Plaza\nJawahar Road, Ghatkopar (East)\nMumbai - 400077\n[PAN: AADCR0249Q]\n(Appellant)\nVs.\nDy. Commissioner of\nIncome Tax, Circle\n14(1)(2), Mumbai\n(Respondent)\nAssessee by Shri S.L. Jain, AR\nRevenue by Shri Umashankar Prasad, CIT D/R\n&\nShri Annavaran Kosuri, Sr. DR\nDate of Hearing\n20.11.2025\nDate

Section 143(3)Section 147Section 148Section 801ASection 80I

no.14/2014\ndtd.13.03.2014 F. No.178/77/1010-ITA-1 granted approval to claim\ndeduction U/s.80IA after verifying the requisite conditions as\nrequired to be complied for approval of Software Technology Park.\nThese details were furnished by the assessee during assessment\nyear 2011-12 vide submission dated 21/03/2014 and 24/03/2014.\n4. 2. The Ld.AR submitted that

DCIT, NEW DELHI vs. M/S AMERICAN EXPRESS (INDIA) PVT. LTD.,, NEW DELHI

In the result, cross appeals are partly allowed

ITA 4295/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10ASection 10BSection 80H

based solution to eFund groups entities and third party customers mainly outside India and these services are rendered through three units registered under Software Technology Parks of India (“STPI”) scheme. Hence, the interest income earned by the assessee on the housing loans given to its employees would certainly not form

AMERICAN EXPRESS (INDIA) PVT. LTD.,,NEW DELHI vs. JCIT, NEW DELHI

In the result, cross appeals are partly allowed

ITA 4240/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10ASection 10BSection 80H

based solution to eFund groups entities and third party customers mainly outside India and these services are rendered through three units registered under Software Technology Parks of India (“STPI”) scheme. Hence, the interest income earned by the assessee on the housing loans given to its employees would certainly not form

KANTAR ANALYTICS INDIA PRIVATE LIMITED (FORMERLY KNOWN AS FIREFLY MARKET RESERCH INDIA PRIVATE LIMITED (SUCCESSOR OF ANALYTICS QUOTIENT SERVICE INDIA PRIVATE LIMITED),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 4733/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Nov 2025AY 2020-21
Section 143(3)Section 153Section 270ASection 92CSection 92C(1)

Brokerage Services, Renting Services\n• Information Technology- included Software Services, IT enabled Services\n• Other- Data processing systems & office Equipment, business services &\nconsultancy, software technology parks and processing zones\n34. The assessee's own services as per the TP Document are 'marketing data analytical\nservices' which include providing consulting, statistical

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

ITA 601/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Nov 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 36(1)(iii)Section 36(1)(va)Section 92C

relevant facts in brief are that the Assessee is a subsidiary of International Business Services Group (P) Limited ("IBSG") having units in Software Technology Park of India ("STPI) and Special Assessment Year 2013-2014 Economic Zone ("SEZ"). The Assessee, a company engaged in the business of development and sale

M/S. SEAVIEW DEVELOPERS LTD.,NEW DELHI vs. DCIT, CIRCLE-23(2), NEW DELHI

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

ITA 5188/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 M/S. Seaview Developers Private Vs. Deputy Commissioner Of Income Limited, (Formerly Known As Tax, Circle 23(3), ‘Seaview Developers Ltd.), 1102, New Delhi Tower B, 11Th Floor, Peninsula Pin: 1100 02 Business Park, Senapati Bapat Road, Lower Parel, Mumbai- 400013 Pan :Aajcs4143C (Appellant) (Respondent)

Section 115JSection 142(1)Section 143(2)Section 250(6)Section 80Section 801ASection 80I

different companies as its business, the lease rent received by the assessee from letting out buildings along with other amenities in a software technology park would be chargeable to tax under the head "Income from 12 ITA No.5188/Del.2017 Business" and not under the head "Income from House Property". The judgment

SYNTEL SOLUTIONS (INDIA) P. LTD,PUNE vs. ASST CIT CIR 10, PUNE

In the result, the appeal by the assessee is dismissed as withdrawn

ITA 1882/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalsyntel Solutions (India) Pvt. Ltd., Ground Floor S2 Software, Block Plot No. B-1/B-2, Dehu Alandi Road Midc, Talwadi, Software Technology Park ............... Appellant Pune - 412114 Pan: Aadct5744N V/S

For Appellant: NoneFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(3)

AGRAWAL, ACCOUNTANT MEMBER Syntel Solutions (India) Pvt. Ltd., Ground Floor S2 Software, Block Plot No. B-1/B-2, Dehu Alandi Road MIDC, Talwadi, Software Technology Park ............... Appellant Pune - 412114 PAN: AADCT5744N v/s Assistant Commissioner of Income Tax, ……………… Respondent Circle – 10, Pune Assessee by : None Revenue by : Shri Pravin Salunkhe, Sr.DR

XPONSE TECHNOLOGIES LIMITED,KOLKATA vs. I.T.O., WARD - 2(1),, KOLKATA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 497/KOL/2025[2006-2007]Status: DisposedITAT Kolkata22 May 2025AY 2006-2007

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 10ASection 139(1)Section 144Section 148Section 246Section 5

return filed by the assessee company u/s 139(1) of the Act as the assessee company, 100% export range unit during registered with Software Technology Park Company were eligible for claiming deduction u/s 10A/10B of the Act, 1961. A notice u/s 148 was issued, there was no compliance

CAPITA INDIA PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), MUMBAI

ITA 4954/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai07 Apr 2025
For Respondent: Shri Kiran Unavekar
Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92C

short 'IT\nServices'] covering both voice and non-voice based services. The\nAppellant-Company has units at Mumbai, Bangalore and Pune\nregistered under Software Technology Park (STP) Scheme.\n3.1.\nFor the Assessment Year 2020-2021, the Appellant filed return of\nincome on 11/02/2021 declaring total income at INR.63

CVENT INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee in both the A

ITA 187/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Mar 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: ShriDheeraj Kumar Jaiswal, Sr. DR
Section 92CSection 92D

India Pvt LtdVs. The I.T.O Companies Act, 1956 and enjoying the tax holiday benefits conferred under the tax holiday benefits as per the Software Technology Park of India (herein after referred to as "STPI") Scheme. 10. That the Ld. AO/ Ld. CIT(A) erred in facts ... assessee is an Indian company incorporated on February 16, 2006 at New Delhi and during the F.Y.2007-08 itself registered as a unit under Software Technology Parks Scheme of India (STPI) at STPI NOIDA and commenced Cvent India Pvt LtdVs. The I.T.O its operation from 13.04.2007. It is a 100% subsidiary

GALLAGHER SERVICE CENTER LLP (FORMERLY KNOWN AS GALLAGHER OPERATIONS SUPPORT SERVICES P LTD),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, NFAC,, DELHI

In the result, the Ground Number 6 is Partly Allowed for Statistical purpose

ITA 679/PUN/2022[2018-19]Status: DisposedITAT Pune24 Mar 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.679/Pun/2022 िनधा"रण वष" / Assessment Year : 2018-19 Gallagher Services Center V Additional/Joint Llp, S Commissioner Of Income 401, Delta 2, Gigaspace It Tax. Park, Vimannagar, Pune – 411014. Pan: Aaqfg7417F Appellant/ Assessee Respondent /Revenue Assessee By Shri M.P.Lohia – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr.Dipak P.Ripote, Am : This Is An Appeal Filed By The Assessee Against The Assessment Order Of Passed Under Section 143(3) R.W.S 144C(3) Read With Section 144B Of The Income Tax Act, 1961; Dated 15.07.2022 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal : “Based On The Facts & Circumstances Of The Case, The Appellant Respectfully Craves Leave To Prefer An Appeal Under Section 253(1)(D)

Section 143(3)Section 144Section 144BSection 253(1)(d)

companies. During the impugned year, the assessee has Export Oriented Units (EOU) in Pune, Bengaluru, Shimoga and Kolhapur which are registered with the Software Technology Parks in India(STPI). The Return of Income filed by the assessee for the A.Y.2018-19 was processed by the CPC under section

NATURAL HERBALS & SEEDS,UDHASM SINGH NAGAR vs. DCIT, CIRCLE-2, KASHIPUR

ITA 5425/DEL/2018[2015-16]Status: DisposedITAT Dehradun29 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 153CSection 250(6)Section 801CSection 80I

things in:- 1. Export Processing Zone or Integrated Infrastructure Development Centre or 2. Industrial Growth Centre or Industrial Estate or Industrial Park or Software Technology Park 3. Industrial Area or Theme Park, 4. in the State of Sikkim 5. in the State of Himachal Pradesh 6. the State of Uttaranchal

Showing 1–20 of 110 · Page 1 of 6