COMMISSIONER OF INCOME TAX-III vs. M/S MPHASIS SOFTWARE AND SERVICES

The appeals stand dismissed

Bench: ARAVIND KUMAR,VINEET SARAN

2 JUDGMENT The moot question in these appeals is whether an assessee can sub-contract a part of its software development work to an agency outside India and yet claim the income there-from as its income eligible for deduction under Section 10A of the Income Tax Act, 1961 (for short ‘Act’). These appeals are filed by the Revenue challenging

PR. COMMISSIONER OF INCOME TAX vs. M/S SASKEN

Appeals are dismissed at the stage of admission

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

2. Brief facts of the case are that : The respondent – assessee is in the business of manufacture and export of software, which claimed the benefit under Section 10A of the Income Tax Act, 1961, (for short ‘the Act’). The assessee filed returns, which was processed and subsequently taken up for scrutiny and notices were issued. The respondent – assessee produced necessary

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2 to Section 9(1)(vi) of the Act and no TDS 16 was deducted on the payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly been made. It is also pointed out that Section 40 of the Act begins with a non obstante clause and has an overriding effect on Section 30 to Section

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

disallowance was founded on the proviso to Section 92C(4) of the Act. - 12 - HC-KAR NC: 2025:KHC:36360-DB ITA No. 107 of 2025 C/W ITA No. 106 of 2025 17. It is material to note that the TP adjustments are made pursuant to the APA entered into by the Assessee with CBDT. Section 92CC

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 10A(2)(iii) of the IT Act had not been satisfied in the first year of commencement of manufacture, is correct? 10. The ITAT in para 8 of its order has recorded that assessee was disallowed

CGI INFORMATION SYSTEMS vs. DEPUTY COMMISSIONER OF

Appeals are allowed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 10A(2)(iii) of the IT Act had not been satisfied in the first year of commencement of manufacture, is correct? 10. The ITAT in para 8 of its order has recorded that assessee was disallowed

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 10A(2)(iii) of the IT Act had not been satisfied in the first year of commencement of manufacture, is correct? 10. The ITAT in para 8 of its order has recorded that assessee was disallowed

THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S INFOSYS LTD

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in allowing claim for foreign tax credit under Section 90 of the Act in respect of income exempt under Section 10A of the Act by following the decision of this Hon'ble Court in case of Wipro Ltd? 3. Whether

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE COMPANY LTD

In the result, both the appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance of surplus from shareholders account treated as income from other sources by assessee by holding that surplus available both in Policy Holder’s 6 Account and share Holder’s account is to be consolidated and net surplus only to be taxed as income from business without appreciating that income from life insurance business is treated differently when compared

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE CO LTD

In the result, both the appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance of surplus from shareholders account treated as income from other sources by assessee by holding that surplus available both in Policy Holder’s 6 Account and share Holder’s account is to be consolidated and net surplus only to be taxed as income from business without appreciating that income from life insurance business is treated differently when compared

THE COMMISSIONER OF INCOME TAX vs. M/S QUEST GLOBAL ENGINEERING SERVICES PVT. LTD.,

In the result, we don to find any

Bench: ALOK ARADHE,R. NATARAJ

disallowance under Section 14A of the Act, the Commissioner of Income Tax (Appeals) upheld the order of the Assessing Officer. In the result, the appeal preferred by the assessee was partly allowed. The assessee as well as the revenue filed appeals before the Income Tax Appellate Tribunal against the order of Commissioner of Income Tax (Appeals). The Tribunal

COMMISSIONER OF INCOME TAX-III vs. M/S. ONMOBILE GLOBAL LTD

In the result, the matter is remitted to the Tribunal to

Bench: ALOK ARADHE,R. NATARAJ

10A of the Act and rejected the claim of the assessee in respect of disallowance of legal and professional charges. Thus, the appeal preferred by the assessee was partly allowed. Being aggrieved, the assessee as well as the revenue filed appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short). The Tribunal, by an order

M/S SUBEX LIMITED vs. THE DEPUTY COMMISSIONER OF

Appeal is allowed

Bench: P.S.DINESH KUMAR,M G UMA

disallowance of deduction of Rs.9,53,10,234/- being the sale of hardware component from export turnover under Section 10A of the Act. This appeal has been admitted to consider the following question of law: " Whether on the facts and in the circumstances of the case, the Honorable ITAT was right in law in excluding

THE COMMISSIONER OF INCOME TAX vs. M/S SHRIRAM CHITS

Appeal is allowed

Bench: ARAVIND KUMAR,JAYANT PATEL

disallowance of deduction of Rs.9,53,10,234/- being the sale of hardware component from export turnover under Section 10A of the Act. This appeal has been admitted to consider the following question of law: " Whether on the facts and in the circumstances of the case, the Honorable ITAT was right in law in excluding

PRINCIPAL COMMISSIONER OF INCOME TAX-4 vs. M/S MCML SYSTEMS PVT LTD

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

disallowance, the assessee filed appeal before the Commissioner of Income Tax Appeals, Bengaluru. The Appellate Authority partly allowed the appeal filed by the assessee in respect of deductions made under Section 10A of the Act. The revenue, aggrieved by the said order, filed ITA ITA.Nos.36-37/2018 - 3 - Nos.2089 and 2094/Bang/2016 before the Tribunal. The Tribunal upheld the order

THE COMMISSIONER OF INCOME-TAX vs. M/S L.G SOFT INDIA PVT LTD

The appeal is disposed off accordingly

Bench: The Hon’Ble Mr. Justice Ravi Malimath

Section 10A(2)(ii) & (iii) of the Act; that the assessee has split-up and reconstructed the business already in existence; that the new business has been formed out of the plant and machinery previously used for the purpose and hence a sum of Rs.8,10,85,595/- was added back by disallowing

THE COMMISSIONER OF INCOME-TAX vs. M/S L.G SOFT INDIA PVT LTD

The appeal is disposed off accordingly

Bench: The Hon’Ble Mr. Justice Ravi Malimath

Section 10A(2)(ii) & (iii) of the Act; that the assessee has split-up and reconstructed the business already in existence; that the new business has been formed out of the plant and machinery previously used for the purpose and hence a sum of Rs.8,10,85,595/- was added back by disallowing

M/S COURSE5 INTELLIGENCE PVT. LTD., vs. THE INCOME TAX OFFICER

Appeals stand disposed of, as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

2. Whether the Tribunal was justified on the facts and circumstances of the case the Tribunal is right in law in directing that deduction under Section 10A should be allowed on the income as increased by the disallowance