THE COMMISSINOER OF INCOME TAX vs. M/S KSHEMA TECHNOLOGIES LTD.,

Bench: S.SUJATHA,N.K.PATIL

68,049/- has to be excluded from the export turnover for the purpose of computation of deduction under section 10A of the Act, as the services rendered by the assessee relating to the software development has to be construed as technical service, excluded from the export turnover in terms of Explanation (2

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

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

68 (SC) 6 [2014] 50 taxmann.com 134 (Karnataka) 7 [2017] 87 taxmann.com 182 (Karnataka) (FB) - 9 - ITA No. 348 of 2018 A/W ITA No. 349 of 2018 the said judgment. In substance, Shri. Suryanarayana's contention is that once the unit is situated in the geographical location of an STPI, it is entitled for deduction under Section 10A

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

2)C are restrictive and not illustrative in nature. 7 5. With regard to the claim of the assessee for deduction under Section 80JJAA of the Act, it is submitted that the Assessing Officer rightly did not allow the assessee, the deduction claimed by it on the ground that the assessee is not an industrial undertaking engaged

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

68. SRI. S.K. RAMAKRISHNA S/O LATE KALE GOWDA AGED ABOUT 50 YEAWRS RESIDING AT ALLAPATTANA VILLAGE SRIRANGAPATNA TLAUK (SITE NO.322, SY NO.49) 69. SRI. M. BASAVARAJAPPA S/O LAWTE UMA MAHESHWARAPPA 75 AGED ABOUT 54 YEARS NO.579, 14TH CROSS, 1ST MAIN, B.M. SHRENAGARA, METAGALLI POST, MYSURU 570016 (SITE NO.289, SY NO.49 70. SRI. M.C. VASUDEVA MURTHY S/O LATE M.G. CHKRAPANI

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S BELLAD and COMPANY

Appeal is allowed

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Regular First Appeal No.100154 Of 2015 (Par/Pos) Between:

10A - 04 Gs AND: House, backyard, and Plot situated In Karlawad village. - Not Subject matter of suit in O.S.No.66/2003. e. Defendant No.1: Chouraddy Share:- * 4 Acres of land held jointly with bother - Not Subject matter - 45 - NC: 2024:KHC-D:6906 RFA No. 100154 of 2015 Hemaraddy-situated in Karlatti village, tal:Navalgund. of suit in O.S.No.66/2003

THE PR COMMISSIONER OF INCOME TAX vs. M/S BUSINESS PROCESS

Bench: S.SUJATHA,VINEET KOTHARI

2. Whether on the facts and in the circumstances of the case, Tribunal is right in law in setting aside the recomputation of 10A deduction made by assessing authority by following the judgment of this Hon’ble High Court in the case of CIT v/s. Tata Elxi even though the said decision has not reached finality and the assessing authority

THE PR COMMISSIONER OF INCOME TAX vs. M/S BUSINESS PROCESS

Bench: S.SUJATHA,VINEET KOTHARI

2. Whether on the facts and in the circumstances of the case, Tribunal is right in law in setting aside the recomputation of 10A deduction made by assessing authority by following the judgment of this Hon’ble High Court in the case of CIT v/s. Tata Elxi even though the said decision has not reached finality and the assessing authority

PRINCIPAL COMMISSIONER OF vs. M/S TATA ELXSI LTD

In the result, the appeal stands dismissed

Bench: S.SUJATHA,E.S.INDIRESH

2. Whether in the facts and circumstances of the case and in law, the Tribunal is right in law in setting aside the disallowance of Rs.27,68,91,445/- by holding that the same can be considered as part of export turnover by relying upon the decision of this Hon’ble High Court in Wipro