Section 80HHE of the Income Tax Act

102 judgments on BharatTax turn on Section 80HHE.

Judgments on Section 80HHE

The Commissioner of Income Tax vs. M/S. Hewlett Packard Global Soft Ltd

Appeal is disposed of and the matter is remitted to the

ITA/65/2009HC Karnataka06 Jan 2016

Bench: The

Section 10ASection 260Section 80

Tata Sons Ltd, Mumbai vs. Jt CIT Sp RG 1, Mumbai

The appeal of the assessee is allowed

ITA 4307/MUM/2011[1993-94]Status: DisposedITAT Mumbai01 Jan 2016AY 1993-94

Bench: S/Sh. Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं/.Ita No.9096 & 9097/Mum/2010, िनधा"रण िनधा"रण वष" वष"/Assessment Year-1992-93 & 1993-94 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit-2(3), M/S. Tata Sons Ltd. Room No.-555 Vs. Bombay House, 24, Homi Modi Aayakar Bhavan, Mumbai Street, Fort, Mumbai-400 001. Pan No.Aaact 4060 A (अपीलाथ" /Assessee ) (""यथ" / Respondent) अपील संसंसंसं/.Ita No. 4307/Mum/2011 (Assessment Year:1993-94) आयकर आयकर अपील आयकर आयकर अपील अपील M/S. Tata Sons Ltd. Dcit-2(3), Fort, Mumbai-400 001. Vs. Room No.-555 Aayakar Bhavan, Mumbai. (अपीलाथ" /Assessee ) (""यथ" / Respondent) िनधा"रती िनधा"रती िनधा"रती ओर िनधा"रती ओर ओर सेसेसेसे/Assessee By :Sh. Dinesh Vyas-Ar ओर राज"व क" ओर से/ Revenue By :Sh. Manjunatha R. Swamy-Cit-Dr सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 18- 11 -2015 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 01.01.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग" अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग" अ"तग" आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders Dt.5.5.10 & 7.10.2010 Of The Cit(A)-Vi, Mumbai The Assessing Officer(Ao)Has Filed The Present Appeals.The Assessee Has Challenged The Order Of Cit-2, Dated 6.7.2010,Passed U/S.263 Of The Act.As All The Appeals Are Related With The Similar Issue,So For Sake Of Convenience We Are Adjudicating All The Three Appeals By A Single Common Order.

For Appellant: Sh. Dinesh Vyas-ARFor Respondent: Sh. Manjunatha R. Swamy-CIT-DR
Section 143(3)Section 254(1)Section 263Section 80H

DCIT 2(3), Mumbai vs. Tata Sons Ltd, Mumbai

The appeal of the assessee is allowed

ITA 9096/MUM/2010[1992-93]Status: DisposedITAT Mumbai01 Jan 2016AY 1992-93

Bench: S/Sh. Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं/.Ita No.9096 & 9097/Mum/2010, िनधा"रण िनधा"रण वष" वष"/Assessment Year-1992-93 & 1993-94 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit-2(3), M/S. Tata Sons Ltd. Room No.-555 Vs. Bombay House, 24, Homi Modi Aayakar Bhavan, Mumbai Street, Fort, Mumbai-400 001. Pan No.Aaact 4060 A (अपीलाथ" /Assessee ) (""यथ" / Respondent) अपील संसंसंसं/.Ita No. 4307/Mum/2011 (Assessment Year:1993-94) आयकर आयकर अपील आयकर आयकर अपील अपील M/S. Tata Sons Ltd. Dcit-2(3), Fort, Mumbai-400 001. Vs. Room No.-555 Aayakar Bhavan, Mumbai. (अपीलाथ" /Assessee ) (""यथ" / Respondent) िनधा"रती िनधा"रती िनधा"रती ओर िनधा"रती ओर ओर सेसेसेसे/Assessee By :Sh. Dinesh Vyas-Ar ओर राज"व क" ओर से/ Revenue By :Sh. Manjunatha R. Swamy-Cit-Dr सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 18- 11 -2015 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 01.01.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग" अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग" अ"तग" आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders Dt.5.5.10 & 7.10.2010 Of The Cit(A)-Vi, Mumbai The Assessing Officer(Ao)Has Filed The Present Appeals.The Assessee Has Challenged The Order Of Cit-2, Dated 6.7.2010,Passed U/S.263 Of The Act.As All The Appeals Are Related With The Similar Issue,So For Sake Of Convenience We Are Adjudicating All The Three Appeals By A Single Common Order.

For Appellant: Sh. Dinesh Vyas-ARFor Respondent: Sh. Manjunatha R. Swamy-CIT-DR
Section 143(3)Section 254(1)Section 263Section 80H

DCIT, New Delhi vs. M/S. Infrasoft Technologies Ltd., Mumbai

In the result, the appeal filed by the Revenue is allowed and the Cross

ITA 5319/DEL/2012[2004-05]Status: DisposedITAT Delhi30 Nov 2015AY 2004-05

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2004-05 Dcit, Circle-11(1), Vs. Infrasoft Technologies Ltd. 6Th Floor, A-Wing, Trade Star Room No. 312, C.R. Building New Delhi Andheri Kurla Road, Andheri(East) Mumbai (Pan: Aaacb2817R) (Appellant) (Respondent) & C.O. No. 101/Del/2015 (In Ita No. 5319/Del/2012) Assessment Year: 2004-05 Infrasoft Technologies Ltd. Vs. Dcit, Circle-11(1), 6Th Floor, A-Wing, Trade Room No. 312, Star Building, Andheri Kurla Road C.R. Building, New Delhi Andheri (East), Mumbai (Pan: Aaacb2817R) (Appellant) (Respondent) Appellant By : Sh. Yatendra Singh, Sr. Dr Respondent By : None Date Of Hearing: 18.11.2015 Date Of Pronouncement: 30.11.2015 Order Per O.P. Kant, A.M.: The Present Appeal By The Revenue As Well As The Cross Objection By The Assessee Are Directed Against The Order Of Learned Commissioner Of Income-Tax

For Appellant: Sh. Yatendra Singh, Sr. DRFor Respondent: None
Section 10ASection 10A(2)(ii)Section 10A(9)Section 143(3)Section 80H

Addl CIT 19(3), Mumbai vs. Petrikum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 6421/MUM/2012[2009-10]Status: DisposedITAT Mumbai20 Nov 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

Addl CIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 2686/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India Internaitonal, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 6322/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 1741/MUM/2010[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4658/MUM/2009[2005-06]Status: DisposedITAT Mumbai20 Nov 2015AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4657/MUM/2009[2004-05]Status: DisposedITAT Mumbai20 Nov 2015AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4439/MUM/2009[2003-04]Status: DisposedITAT Mumbai20 Nov 2015AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

Flender Limited (Since Merged With Siemens Limited), Kolkata vs. ACIT, Circle - 2, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1504/KOL/2011[1999-2000]Status: DisposedITAT Kolkata07 Oct 2015AY 1999-2000

Bench: : Shri M. Balaganesh

For Appellant: S/Shri Subhasis Dey, CAFor Respondent: Shri Sanjay Mukherjee, JCITD, ld.DR
Section 147Section 80H

Pr. Commissioner Ofincome Tax vs. E-Funds International India Pvt. Ltd

The appeals are dismissed

ITA/607/2015HC Delhi06 Oct 2015
Section 10ASection 115Section 143(1)Section 143(2)Section 260ASection 80Section 80H

Pr. Commissioner Ofincome Tax vs. E-Funds International India Pvt. Ltd

The appeals are dismissed

ITA/608/2015HC Delhi06 Oct 2015
Section 10ASection 115Section 143(1)Section 143(2)Section 260ASection 80Section 80H

Commissioner of Income Tax-IV vs. Infogain India Pvt. Ltd

ITA/487/2014HC Delhi17 Sept 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 10ASection 260ASection 80H

Commissioner of Income Tax –IV vs. Infogain India Private Limited

ITA/485/2014HC Delhi17 Sept 2015
Section 10ASection 10BSection 260ASection 80H

The Commissioner of Income Tax vs. M/S Crane Software International Ltd

Appeal stands dismissed

ITA/432/2009HC Karnataka09 Jun 2015

Bench: ARAVIND KUMAR,MOHAN M. SHANTANAGOUDAR

Section 143(1)Section 143(2)Section 143(3)Section 154Section 26OSection 80H

The Commissioner of Income Tax vs. M/S Daimler Chrysler Research

The appeal is dismissed

ITA/690/2009HC Karnataka16 Feb 2015

Bench: B.VEERAPPA,N.KUMAR

Section 10ASection 260Section 6Section 80H

Commissioner of Income Tax-Xiv vs. Vivek Aggarwal

ITA/66/2014HC Delhi09 Feb 2015
Section 132Section 153A

Donaldson India Filters Systems Pvt. Ltd vs. DCIT, Circle 10(1)

ITA/86/2014HC Delhi19 Jan 2015
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 244Section 250Section 254(2)