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

Bench: S.SUJATHA,N.K.PATIL

68,049/- cannot be excluded from the export turnover while computing deduction under section 10A of the Act. The Tribunal further held that the exchange fluctuation loss of Rs.74,25,340/- shall be considered for reduction from the total turnover for the purpose of computation of deduction under section 10A of the Act. 3

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

3)(c) of the Act. It is also pointed out that the Tribunal has upheld the aforesaid view taken by the Commissioner of Income Tax (Appeals). It is submitted that Section 35D(2)C(iv), the words 'stamp duty' is not mentioned and only expressions namely underwriting commission, brokerage and charges for drafting, typing, printing and advertisement

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

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

3 ITA No.228/2013 decided on July 11, 018 - 6 - ITA No. 348 of 2018 A/W ITA No. 349 of 2018 4. Shri. Aravind does not dispute the submission of Shri. Suryanarayana. Thus, the following question remains for consideration in these two appeals: 1. Whether on the facts and in the circumstances of the case and in law, the Tribunal

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

Bench: S.SUJATHA,VINEET KOTHARI

3. The issue is covered by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). Date of Judgment 20-08-2018, ITA No.932/2017 The Pr. Commissioner of Income-tax & Another Vs. M/s. Business Process Outsourcing [India] Pvt. Ltd., 4/10 4. The relevant

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

Bench: S.SUJATHA,VINEET KOTHARI

3. The issue is covered by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). Date of Judgment 20-08-2018, ITA No.931/2017 The Pr. Commissioner of Income-tax & Another Vs. M/s. Business Process Outsourcing [India] Pvt. Ltd., 4/10 4. The relevant

PRINCIPAL COMMISSIONER OF vs. M/S TATA ELXSI LTD

In the result, the appeal stands dismissed

Bench: S.SUJATHA,E.S.INDIRESH

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 Ltd v/s CIT in ITA No.879 of 2008 dt: 25-3-2015 even though the assessing authority rightly reduced the said amount from export turnover since the said amount

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