THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

7 - Queens Road, Bangalore 2. The Deputy Commissioner of Income Tax Central Circle 1(3), C.R.Building Queens Road, Bangalore. ...APPELLANTS (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) AND : M/s Wipro Ltd., Doddakannelli, Sarjapur Road Bangalore. …RESPONDENT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising

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

disallowance of deduction under Section 10A in respect of deemed export on account of sale to another STP unit, the Tribunal, relying upon the decision of Tata Elxsi Ltd. (supra), held in favour of the assessee. Aggrieved by the order of the Tribunal, the revenue has I.T.A.Nos.44-45/2016 - 5 - preferred these appeals urging the following four substantial questions

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

7. It is also argued that since payment to non resident was in the nature of royalty in terms of Explanation 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

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

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

disallowance of deduction under Section 10A of the IT Act for A.Y.1998-949, the AO had granted the relief under Section 80HHE for the subsequent two years. 3 Commissioner of Income Tax (Appeal) - 7

CGI INFORMATION SYSTEMS vs. DEPUTY COMMISSIONER OF

Appeals are allowed

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

disallowance of deduction under Section 10A of the IT Act for A.Y.1998-949, the AO had granted the relief under Section 80HHE for the subsequent two years. 3 Commissioner of Income Tax (Appeal) - 7

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

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

disallowance of deduction under Section 10A of the IT Act for A.Y.1998-949, the AO had granted the relief under Section 80HHE for the subsequent two years. 3 Commissioner of Income Tax (Appeal) - 7

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

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

Section 10A of the Income Tax Act. The Assessing Authority disallowed the rental income received from the said two Companies on the ground that the lease amounts received from the said Companies cannot be considered as income derived from export of any software. The CIT(A) held that 4 Software Technology Parks of India - 7

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

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

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 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

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

THE COMMISSIONER OF INCOME TAX vs. M/S MOTOROLA INDIA ELECTRONICS (P) LTD

Bench: N.KUMAR,RATHNAKALA

10A, the assessee would be entitled for deduction, as the assessee is a 100% exporter, i.e. the entire business of the assessee consists of development and export of software. The assessing authority did not agree with the said contention and therefore, he disallowed the exemption claimed for the assessment year 2001 – 02. Aggrieved by the said order, the assessee preferred

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

disallowance by the Assessing Officer under Section 10A of the Act. The High Court of Delhi in the aforesaid judgment held as follows :- 7

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

disallowance by the Assessing Officer under Section 10A of the Act. The High Court of Delhi in the aforesaid judgment held as follows :- 7

M/S WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX,

In the result, the appeal is disposed of in terms of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowance when the assessee had identified the expenditure attributable based on estimated time spent by functionaries responsible for managing companies investments and cash surpluses. It is also submitted that the finding recorded by the tribunal in importing the concept of Section 80IA(5) to Section 10A /10AA is perverse and the tribunal grossly erred in not allowing the claim

M/S METRIX PRECISION COMPONENTS PVT. LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is allowed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed the claim of deduction of the assessee under Section 10B of the Act. 3. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) by an order dated 20.09.2012 inter alia held that the assessee has not satisfied the conditions required for claiming deduction under Section