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 in para no 12 of the final assessment order and therefore no separate addition was being made on this ground as its impact was already included in the addition of Rs. 180,84,64,441/- made

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 in para no 12 of the final assessment order and therefore no separate addition was being made on this ground as its impact was already included in the addition of Rs. 180,84,64,441/- made

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

disallowed the exemption on the ground that ownership of the undertaking claiming exemption under Section 10A has changed and as such it is not eligible for deduction under Section 10A of the Act. 3

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

disallowed the exemption on the ground that ownership of the undertaking claiming exemption under Section 10A has changed and as such it is not eligible for deduction under Section 10A of the Act. 3

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

3);]] [(iii) “manufacture” includes any— (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated, media or other information storage device.]]” 28. A plain reading of Section 10A(1) of the Act indicates that profits and gains derived by an Assessee from an industrial undertaking to which Section 10A applies is not included

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

3);]] [(iii) “manufacture” includes any— (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated, media or other information storage device.]]” 28. A plain reading of Section 10A(1) of the Act indicates that profits and gains derived by an Assessee from an industrial undertaking to which Section 10A applies is not included

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

3);]] [(iii) “manufacture” includes any— (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated, media or other information storage device.]]” 28. A plain reading of Section 10A(1) of the Act indicates that profits and gains derived by an Assessee from an industrial undertaking to which Section 10A applies is not included

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

3);]] [(iii) “manufacture” includes any— (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated, media or other information storage device.]]” 28. A plain reading of Section 10A(1) of the Act indicates that profits and gains derived by an Assessee from an industrial undertaking to which Section 10A applies is not included

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

3);]] [(iii) “manufacture” includes any— (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated, media or other information storage device.]]” 28. A plain reading of Section 10A(1) of the Act indicates that profits and gains derived by an Assessee from an industrial undertaking to which Section 10A applies is not included

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

3);]] [(iii) “manufacture” includes any— (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated, media or other information storage device.]]” 28. A plain reading of Section 10A(1) of the Act indicates that profits and gains derived by an Assessee from an industrial undertaking to which Section 10A applies is not included

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

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

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

10A of the Income Tax Act, 1961 on account of profits derived from overseas branches. 3. The order of the CIT(A) is erroneous and is not tenable on facts and in law. A.Y. 2005-06: 1. On the facts and in the circumstance of the case, the CIT(A) has erred in deleting the disallowance made

ACIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

10A of the Income Tax Act, 1961 on account of profits derived from overseas branches. 3. The order of the CIT(A) is erroneous and is not tenable on facts and in law. A.Y. 2005-06: 1. On the facts and in the circumstance of the case, the CIT(A) has erred in deleting the disallowance made

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

10A of the Income Tax Act, 1961 on account of profits derived from overseas branches. 3. The order of the CIT(A) is erroneous and is not tenable on facts and in law. A.Y. 2005-06: 1. On the facts and in the circumstance of the case, the CIT(A) has erred in deleting the disallowance made

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

3 tour and travel and thus, assessee has not exported any software or IT enabled services required as per the provisions of the Act as well as the Notification (supra). The Assessing Officer also rejected the claim of deduction under section 10A on the ground that the assessee has violated the clauses (ii) and (iii) of section 10A