Section 80HHE of the Income Tax Act

102 judgments on BharatTax turn on Section 80HHE.

Judgments on Section 80HHE

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by Revenue stands dismissed

ITA 1227/BANG/2007[2004-05]Status: DisposedITAT Bangalore29 Sept 2021AY 2004-05

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2004-05

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Dilip Reddy, Sr. Counsel
Section 28Section 80Section 801ASection 80I

The Pr. Commissioner of Income Tax vs. M/S Eds Electronics Data Systems India Pvt.Ltd

In the result, we do not find any merit in this

ITA/680/2015HC Karnataka15 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 10ASection 143(3)Section 260Section 260ASection 80H

Eit Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, the appeals of the assessee are treated as allowed for statistical purposes

ITA 1556/BANG/2017[2004-05]Status: DisposedITAT Bangalore03 Nov 2020AY 2004-05

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri R.K. Mishra, CIT-I(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 263Section 92

Eit Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, the appeals of the assessee are treated as allowed for statistical purposes

ITA 1555/BANG/2017[2005-06]Status: DisposedITAT Bangalore03 Nov 2020AY 2005-06

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri R.K. Mishra, CIT-I(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 263Section 92

Nokia India Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for assessment year 2004 – 05 and 2005 – 06 are partly allowed

ITA 2161/DEL/2018[2005-06]Status: DisposedITAT Delhi26 Oct 2020AY 2005-06

Bench: Ms Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopa, AdvFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143(3)Section 250

Nokia India Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for assessment year 2004 – 05 and 2005 – 06 are partly allowed

ITA 2160/DEL/2018[2004-05]Status: DisposedITAT Delhi26 Oct 2020AY 2004-05

Bench: Ms Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopa, AdvFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143(3)Section 250

Zensar Technologies Ltd., Mumbai vs. Asst CIT (Inv) Cirlce- 2 (1), Mumbai

The appeal stands partly allowed

ITA 2079/MUM/2003[1998-1999]Status: DisposedITAT Mumbai02 Jan 2020AY 1998-1999

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald- Ld. DR
Section 143(3)Section 80H

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

ACIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

The Commissioner of Income Tax vs. M/S.Infosys Technologies Ltd

The appeal is disposed off

ITA/71/2011HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 260Section 80H

The Commissioner of Income Tax vs. M/S Infosys Technologies Ltd

The appeal is disposed off

ITA/174/2011HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 195Section 260Section 40Section 80H

Commissioner of Income Tax vs. M/S Techno Exports

ITA/717/2005HC Delhi05 Sept 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 143(1)(a)Section 260ASection 80Section 80H

N.K. Parwanda vs. Commissioner of Income Tax

ITA/796/2009HC Delhi30 Aug 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 80Section 80H

N.K.Parwanda vs. Commissioner of Income Tax

ITA/560/2008HC Delhi30 Aug 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 80Section 80H

ACIT, Gurgaon vs. M/S. Motorola India Pvt. Ltd., Gurgaon

In the result, appeal filed by the revenue is dismissed

ITA 4581/DEL/2011[2004-05]Status: DisposedITAT Delhi24 Aug 2018AY 2004-05

Bench: Smt Diva Singh & Shri Prashant Maharishimotorola India Pvt Ltd, Vs. Acit, Motorola Excellence Centre, Gurgaon Circle, 415/2, Sector-14, Mg Road, Gurgaon Gurgaon, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Acit, Vs. Motorola India Pvt Ltd, Gurgaon Circle, Motorola Excellence Centre, Gurgaon 415/2, Sector-14, Mg Road, Gurgaon, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Motorola Solutions India (P) Ltd, Vs. Acit, 415/2, Motorola Excellence Gurgaon Circle, Centre, Mg Road, Haryana Gurgaon Pan: Aaacm9343D (Appellant) (Respondent) Acit, Vs. Motorola Solutions India (P) Gurgaon Circle, Ltd, Gurgaon 415/2, Motorola Excellence Centre, Mg Road, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava, Adv Shri Suvinay K. Dash, Adv Revenue By: Shri Sanjay I Bara, Cit Dr Date Of Hearing 28/05/2018 Date Of Pronouncement 24/08/2018

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Sanjay I Bara, CIT DR
Section 37Section 43BSection 80HSection 92C

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

ITA 905/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

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

ITA 1492/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

Servion Global Solutions Ltd., Chennai vs. ITO (OSD), Chennai

ITA 1224/CHNY/2015[2002-2003]Status: DisposedITAT Chennai12 Jun 2018AY 2002-2003

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. AR.V. Sreenivasan, JCIT
Section 35DSection 80H

Servion Global Solutions Ltd., Chennai vs. ACIT, Chennai

ITA 1223/CHNY/2015[1999-2000]Status: DisposedITAT Chennai12 Jun 2018AY 1999-2000

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. AR.V. Sreenivasan, JCIT
Section 35DSection 80H