M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the Act defines “export turnover” to mean the consideration that has been received for export of articles, things or computer software. Normally the consideration would include the freight, telecommunication charges and insurance which had been incurred to deliver the articles, things or computer software outside India. However Explanation 2(iv) specifically seeks to exclude these three categories

TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

capital gains and income from other sources. Insofar as income under the head 'profits and gains of business or professions' is concerned, provisions thereto are contained in Sections 28 to 44DB of the Act. Section 28 specifies various incomes which shall be chargeable to income tax under this head. Thereafter, Section 29 provides that income referred to in Section

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri George George K. & Shri Chandra Poojari

capital gains and income from other sources. Insofar as income under the head 'profits and gains of business or professions' is concerned, provisions thereto are contained in Sections 28 to 44DB of the Act. Section 28 specifies various incomes which shall be chargeable to income tax under this head. Thereafter, Section 29 provides that income referred to in Section

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

2 to clause (vi) of sub-section (1) of section 9; 10. Thus, from close scrutiny of section 40(a)(i) of the Act, it is axiomatic that an amount payable towards interest, royalty, fee for technical services or other sums chargeable under this Act shall' not be deducted while computing the income under the head profit and gain

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12 , BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

2 to clause (vi) of sub-section (1) of section 9; 10. Thus, from close scrutiny of section 40(a)(i) of the Act, it is axiomatic that an amount payable towards interest, royalty, fee for technical services or other sums chargeable under this Act shall' not be deducted while computing the income under the head profit and gain

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

2 to clause (vi) of sub-section (1) of section 9; 10. Thus, from close scrutiny of section 40(a)(i) of the Act, it is axiomatic that an amount payable towards interest, royalty, fee for technical services or other sums chargeable under this Act shall' not be deducted while computing the income under the head profit and gain

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

IA. The provisions of sec. 80IA(8) mandates substitution of actual price with “market value” when there is transfer of goods or services (a) from “eligible business” to “any other business” carried on by the assessee or (b) from “any other business” to “eligible business” carried on by the assessee. Section 10A/10AA/10B, 80IA etc., grants income tax concession

M/S. TATA ELXSI LIMITED,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

IA of the Act which\ncannot be permitted.\"\nThe decision in the case of Plastiblends Industries are apparently not referred in the\ndecision rendered in the case of Vijay Industries.\nviii) Further the scenario is also completely changed after insertion of section 80AB\nw.e.f 1/4/1981, and, therefore also the appellant's argument is not acceptable. As\nregards section

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

section 80JJAA being disallowed. 17.1. The Ld.AR submitted that copy of the Audit report under section 80JJAA, being Form No. 10DA was submitted to the Ld.AO vide submission dated 28.5.2014. The Ld.AO thereafter called upon assessee to justify the allowability of deduction under section 80JJAA. The assessee explained in detail as to why deduction under section 80JJAA should be allowed

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

section 80JJAA being disallowed. 17.1. The Ld.AR submitted that copy of the Audit report under section 80JJAA, being Form No. 10DA was submitted to the Ld.AO vide submission dated 28.5.2014. The Ld.AO thereafter called upon assessee to justify the allowability of deduction under section 80JJAA. The assessee explained in detail as to why deduction under section 80JJAA should be allowed

MR. VIKRAM DHONDU RAO, ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

In the result, appeal filed by the assessee in ITA No

Capital Gains |\n| 0 |\n| 0 |\n| 0 |\n| 0 |\n| Other Sources |\n| 0 |\n| 0 |\n| 0 |\n| 0 |\n| Total |\n| 7600800 |\n| 1520710 |\n| 2475880 |\n| 1520710 |\n\nIndonesia and claimed a foreign tax credit (FTC) of Rs.15,20,710/- which was deducted as tax at source by the employer in Indonesia and disclosed the same

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

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

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

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

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10A of the act in the hands of the assessee as per the directions by Hon’ble Supreme Court in case of CIT vs. Tata Elxsi Ltd. (supra). Accordingly, the appeals filed by revenue for A.Ys. 2010-11 and 2011-12 stands dismissed. 6. Issue 4: Dependent agent permanent established 40(a)(ia) Brief facts of the case