HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

10A of the Income Tax Act. However, the AO observed that the assessee’s claim for deduction under section has already been disallowed

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

10A of the Income Tax Act. However, the AO observed that the assessee’s claim for deduction under section has already been disallowed

SYSTEMS AMERICA (INDIA) LTD. vs. ADDL. COMMISSIONER OF INCOME TAX,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

disallowance of exemption under section 10A claimed by the assessee. 5. That on the issue of alternative claim under Section

ACIT, CIRCLE-7(1) vs. SYSTEM AMERICA INDIA LTD.,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

disallowance of exemption under section 10A claimed by the assessee. 5. That on the issue of alternative claim under Section

M/S THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX- II

Section 10A of the Act applied. In that case, the AO had set off the loss of non-eligible unit against profits of an eligible unit and further added back disallowances

THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX-II

Section 10A of the Act applied. In that case, the AO had set off the loss of non-eligible unit against profits of an eligible unit and further added back disallowances

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

Section 10A of the Act applied. In that case, the AO had set off the loss of non-eligible unit against profits of an eligible unit and further added back disallowances

THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX-II

Section 10A of the Act applied. In that case, the AO had set off the loss of non-eligible unit against profits of an eligible unit and further added back disallowances

M/S THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX -II

Section 10A of the Act applied. In that case, the AO had set off the loss of non-eligible unit against profits of an eligible unit and further added back disallowances

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

Section 10A of the Act applied. In that case, the AO had set off the loss of non-eligible unit against profits of an eligible unit and further added back disallowances

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10A unit has to be excluded before arriving at the gross total income of the assessee. The income of 10A unit has to be deducted at source itself and not after computing the gross total income. The total income, used in"'the provisions of section IDA in this context means the global income off the assessee and not the total

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10A unit has to be excluded before arriving at the gross total income of the assessee. The income of 10A unit has to be deducted at source itself and not after computing the gross total income. The total income, used in"'the provisions of section IDA in this context means the global income off the assessee and not the total

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10A unit has to be excluded before arriving at the gross total income of the assessee. The income of 10A unit has to be deducted at source itself and not after computing the gross total income. The total income, used in"'the provisions of section IDA in this context means the global income off the assessee and not the total

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10A unit has to be excluded before arriving at the gross total income of the assessee. The income of 10A unit has to be deducted at source itself and not after computing the gross total income. The total income, used in"'the provisions of section IDA in this context means the global income off the assessee and not the total

ITO, NEW DELHI vs. M/S. B2B MANAGEMENT, NEW DELHI

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

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2011-12 Ito, Vs. M/S. B2B Management, Ward-271(1),Civic Centre, 5/47, Shyam Singh Street, Minto Road, New Delhi Gopi Nath, New Delhi Pan :Aajfb0165A (Appellant) (Respondent) Appellant By Shri C.P. Singh, Sr.Dr Respondent By Shri Harsh Kumar, Ca

Section 10A(1A) w.e.f. 14.09.2010. Thereafter, the appellant claimed deduction u/s 10A for the relevant assessment year 2011- 12 i.e. the year in which it has got approval as 100% export oriented undertaking for the period 15.09.2010 to 31.03.2011. It is further noted that the Assessing Officer has disallowed

ITO, NEW DELHI vs. M/S. FIS GLOBAL RECOVERY SERVICES INDIA PVT. LTD., NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

disallowed the claim of AYs: 2008-09 & 2009-10 deduction of Rs.63,18,643/- under section 10A of the Income

ITO, NEW DELHI vs. M/S. FIS GLOBAL RECOVERY SERVICE INDIA PVT. LTD., NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

disallowed the claim of AYs: 2008-09 & 2009-10 deduction of Rs.63,18,643/- under section 10A of the Income

DIVYA CREATION,NOIDA vs. PR.CIT, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2013-14 M/S. Divya Creation, Vs. Pr. Cit, Plot No. 97, Nsez, Noida Aayakar Bhawan, A2 D- Block, Sector 24, Noida Pan :Aadfd4879K (Appellant) (Respondent)

disallowance of commission expenses of Rs.14,51,442/-paid to non-resident without deduction of tax at source (TDS) under section 195 of the Act, (iv) that deduction under section 10A