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

The appeal is allowed as indicated above

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

disallowance of deduction under section 10A of the Act. Similarly, in the case of DSL Software Ltd, i.e., one of the group companies which subsequently merged into the Appellant, the Delhi Bench of the Tribunal in appeals for AY 2004-05 (in ITA Nos.3203 & 3204/Del/07), relied upon its earlier decision for AY 2003-04 (in ITA Nos. 1320 & 1448/D/08

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

The appeal is allowed as indicated above

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

disallowance of deduction under section 10A of the Act. Similarly, in the case of DSL Software Ltd, i.e., one of the group companies which subsequently merged into the Appellant, the Delhi Bench of the Tribunal in appeals for AY 2004-05 (in ITA Nos.3203 & 3204/Del/07), relied upon its earlier decision for AY 2003-04 (in ITA Nos. 1320 & 1448/D/08

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

Section 250 of the Income Tax Act, 1961. 2. The brief facts leading to the present appeal are that the assessee claimed deduction u/s 10A of the Act, which was disallowed by the AO vide its order dated 27.02.2004, on the ground that the ownership of the undertaking claiming exemption u/s 10A has changed and as such

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

Section 250 of the Income Tax Act, 1961. 2. The brief facts leading to the present appeal are that the assessee claimed deduction u/s 10A of the Act, which was disallowed by the AO vide its order dated 27.02.2004, on the ground that the ownership of the undertaking claiming exemption u/s 10A has changed and as such

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

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

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

7) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, [before the due date for furnishing the return of income under sub-section (1) of section 139] , furnishes to the [Assessing] Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall

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

7) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, [before the due date for furnishing the return of income under sub-section (1) of section 139] , furnishes to the [Assessing] Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall

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

7) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, [before the due date for furnishing the return of income under sub-section (1) of section 139] , furnishes to the [Assessing] Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall

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

7) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, [before the due date for furnishing the return of income under sub-section (1) of section 139] , furnishes to the [Assessing] Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall

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

7) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, [before the due date for furnishing the return of income under sub-section (1) of section 139] , furnishes to the [Assessing] Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall

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

7) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, [before the due date for furnishing the return of income under sub-section (1) of section 139] , furnishes to the [Assessing] Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall

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

7 2.3 Aggrieved with the above finding of the Ld. CIT(A), the Revenue is in appeal before the Tribunal raising the grounds as reproduced above. 3. Before us, the Ld. DR relied on the order of the Ld. Assessing Officer and submitted that the assessee does not qualify for the deduction under section 10A of the Act. He submitted

M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

7) of sec. 10A provides that: „The provisions of sub-sec. (8) and sub-sec. (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80IA‟. The essence of this provision is that the disabling provisions

M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

7) of sec. 10A provides that: „The provisions of sub-sec. (8) and sub-sec. (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80IA‟. The essence of this provision is that the disabling provisions

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

disallowance may kindly be deleted and relief be granted to the Appellant. It is accordingly prayed. Further, the Appellant vide submission dated November 2012, had also submitted the copy of the order of the learned CIT(A)-V, New Delhi the case of the Appellant for the Assessment Year 2007-08 wherein the learned Commissioner of Income