Direct Taxes Matter - Deductions/exemptions

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1 SUPREME COURT OF INDIA [ IT WILL BE APPRECIATED IF THE LEARNED ADVOCATES ON RECORD DO NOT SEEK ADJOURNMENT IN THE MATTERS LISTED BEFORE ALL THE COURTS IN THE CAUSE LIST ] HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE (TIME : 10:30 AM) NOTE : Chronology is based on the date of initial filing. SNo. Case No. Petitioner / Respondent REGULAR HEARING Petitioner/Respondent Advocate Direct Taxes Matter - Deductions/exemptions 103 C.A. No /2013 XIV C.I.T., CENTRAL-, N.DELHI HCL TECHNOLOGIES 1 C.A. No.-8535/2013 COMMISSIONER OF INCOME TAX II BANGALORE M/S. SITEL INDIA PVT. SANDEEP DEVASHISH DAS 2 C.A. No /2013 THE COMMISSIONER OF INCOME TAX M/S. MAX HEALTHSCRIBE 3 C.A. No.-7853/2012 THE COMMISSIONER OF INCOME TAX I BANGALORE M/S. ADITI TECHNOLOGIES PVT. BANGALORE 4 C.A. No.-8789/2012 THE COMMISSIONER OF INCOME TAX M/S TATA ELXSI KARANJAWALA & CO.[Caveat] 5 C.A. No.-8559/2013 THE COMMISSIONER OF INCOME TAX M/S. GE MEDICAL SYSTEMS (I) PVT. LTD V. BALACHANDRAN 6 C.A. No.-8558/2013 THE COMMISSIONER OF INCOME TAX M/S. ITEAMIC PVT 7 C.A. No /2013 COMMISSIONER OF INCOME TAX M/S. TECH MAHENDRA

2 C.A. No.-8515/2013 C.A. No.-8557/2013 C.A. No.-8524/2013 C.A. No.-8518/2013 C.A. No.-8525/2013 C.A. No.-8539/2013 SLP(C) No.-5345/2014 C.A. No.-8562/2013 C.A. No.-8533/2013 C.A. No.-7854/2012 C.A. No.-8560/2013 SLP(C) No /2012 THE COMMISSIONER OF INCOME TAX MSOURCE (INDIA) PVT. THE COMMISSIONER OF INCOME TAX M/S. KMG INFOTECH PRIVATE LIMITED COMMISSIONER OF INCOME TAX BANGALORE M/S. SOCIETE GENERALE GLOBAL SOLUTIONS PVT. COMMISSIONER OF INCOME TAX M/S ANZ INFORMATION TECHNOLOGY PVT. THE COMMISSIONER OF INCOME TAX LTU BANGALORE M/S. ROBERT BOSCH INDIA COMMISSIONER OF INCOME TAX M/S. PHILIPS ELECTRONICS INDIA PVT. THE COMMISSIONER OF INCOME TAX M/S SUBBEX THR. ITS MANAGER THE COMMISSIONER OF INCOME TAX M/S. MPHASIS LIMITED COMMISSIONER OF INCOME TAX BANGALORE I M/S. CISCO SYSTEMS (I) PVT. THE DEPUTY COMMISSIONER OF INCOME TAX LTU M/S. DELL INTERNATIONAL SERVICES INDIA (P) THE COMMISSIONER OF INCOME TAX I M/S. KMG INFOTECH PRIVATE LTD SATPAL SINGH VASUDEVAN RAGHAVAN AMBHOJ KUMAR SINHA V. BALACHANDRAN SATPAL SINGH AMBHOJ KUMAR SINHA

3 C.A. No.-8537/2013 C.A. No.-8543/2013 C.A. No.-8492/2013 C.A. No /2013 XIV C.A. No.-8542/2013 XIV C.A. No.-8547/2013 XI -A C.A. No.-8551/2013 C.A. No.-8494/2013 C.A. No.-8922/2013 C.A. No.-8527/2013 C.A. No.-4543/2014 C.A. No.-8536/2013 THE COMMISSIONER OF INCOME TAX MAX HEALTH SCRIBE LIMITED THE COMMISSIONER OF INCOME TAX MAX HEALTH SCRIBE LIMITED THE COMMISSIONER OF INCOME TAX 8 M/S GEM PLUS JEWELLERY INDIA LTD THE COMMISSIONER OF INCOME TAX DSL, SOFTWARE COMMNR. OF INCOME TAX,CENTRAL-,N.D. HCL TECHNOLOGIES PATSPIN INDIA THE COMMISSIONER OF INCOME TAX THE COMMISSIONER OF INCOME TAX 8 M/S ATOS ORIGIN(INDIA) PVT. COMMISSIONER OF INCOME TAX BANGALORE AND M/S. DELL INTERNATIONAL SERVICES INDIA PVT. COMMISSIONER OF INCOME TAX BANGALORE AND M/S. YOKOGAWA INDIA [ AT THE TOP ] [ FOR ] THE COMMISSIONER OF INCOME TAX M/S. SYNOPSIS (INDIA) PVT. THE COMMISSIONER OF INCOME TAX M/S. DELL INTERNATIONAL SERVICES INDIA PVT. COMMISSIONER OF INCOME TAX NOUS INFOSYSTEMS PVT. BINA GUPTA K. V. MOHAN AVINASH KR. LAKHANPAL [P-1] V. BALACHANDRAN[R-1] [P-1] V. BALACHANDRAN V. BALACHANDRAN

4 32 C.A. No.-8500/2013 THE COMMISSIONER OF INCOME TAX M/S. SAMSUNG ELECTRONICS CO. RAMESHWAR PRASAD GOYAL 33 C.A. No.-8506/2013 COMMISSIONER OF INCOME TAX M/S. ANZ INFORMATION TECHNOLOGY PVT. 34 C.A. No.-8553/2013 THE COMMISSIONER OF INCOME TAX M/S. HONEYWELL TECHNOLOGIES SOLUTIONS LAB PVT. KSN & CO. 35 C.A. No.-8499/2013 THE COMMISSIONER OF INCOME TAX BANGALORE I M/S. QUALITY ENGINEERING AND SOFTWARE TECHNOLOGIES PVT. 36 C.A. No.-8526/2013 THE COMMISSIONER OF I.TAX M/S. HONEYWELL TECHNOLOGIES SOLUTIONS LAB PVT. V. BALACHANDRAN 37 C.A. No.-8501/2013 THE COMMISSIONER OF INCOME TAX I M/S. AXA BUSINESS SERVICE PVT. 38 C.A. No.-8538/2013 THE COMMISSIONER OF INCOME TAX M/S NOVELL SOFTWARE DEVELOPMENT INDIA PVT. 39 C.A. No.-8491/2013 COMMISSIONER OF INCOME TAX M/S. MEDICOM SOLUTIONS PVT DHEERAJ NAIR[Caveat] 40 C.A. No.-1098/2016 THE COMMISSIONER OF INCOME TAX BANGALORE M/S NOUS INFOSYSTEMS P. KSN & CO.[R-1] 41 C.A. No.-8505/2013 COMMISSIONER OF INCOME TAX AND ORS. M/S. MPHASIS SOFTWARE AND SERVICES (INDIA) P. 42 C.A. No.-8510/2013 COMMISSIONER OF INCOME TAX M/S. ORACLE SOLUTIONS SERVICES (I) PVT.

5 C.A. No.-8513/2013 C.A. No.-8507/2013 XIV C.A. No.-8504/2013 XIV C.A. No.-8503/2013 C.A. No.-8519/2013 C.A. No.-8927/2013 C.A. No.-8791/2012 C.A. No.-8528/2013 C.A. No.-8523/2013 C.A. No.-8554/2013 C.A. No.-8509/2013 C.A. No /2013 THE COMMISSIONER OF INCOME TAX M/S. SOBHA RENAISSANCE INFORMATION TECHNOLOGY PVT. C.I.T-IV NEW DELHI GENPACT INDIA,DELHI C.I.T-IV NEW DLEHI GENPACT INDIA COMMISSIONER OF INCOME TAX M/S. CARRITOR (INDIA) PVT. THE COMMISSIONER OF INCOME TAX M/S. INFOSYS TECHNOLOGIES PVT. THE COMMISSIONER OF INCOME TAX M/S. CISCO SYSTEMS (I) P. THE COMMISSIONER OF INCOME TAX M/S. TATA ELXSI THE COMMISSIONER OF INCOME TAX M/S. GE INDIA EXPORTS PRIVATE THE COMMISSIONER OF INCOME TAX M/S. ADITI TECHNOLOGIES PVT. THE COMMISSIONER OF INCOME TAX M/S. QUALITY ENGINEERING SOFTWARE TECHNOLOGIES PVT LTD THE COMMISSIONER OF INCOME TAX M/S. TATA ELXSI COMMISSIONER OF INCOME TAX NIKHIL NAYYAR B. VIJAYALAKSHMI MENON[Caveat] B. VIJAYALAKSHMI MENON[Caveat] AMBHOJ KUMAR SINHA KARANJAWALA & CO.[Caveat] B. VIJAYALAKSHMI MENON KARANJAWALA & CO.

6 M/S. TORRY HARIS BUSINESS SOLUTIONS PVT. K. V. MOHAN 55 C.A. No.-8532/2013 THE COMMISSIONER OF INCOME TAX-II, PUNE M/S.BORA AGRO FOODS PAREKH & CO. 56 C.A. No.-147/2013 THE COMMISSIONER OF INCOME TAX M/S. GOKULDAS IMAGES PVT. 57 C.A. No.-8912/2012 THE COMMISSIONER OF INCOME TAX M/S. SAMSUNG ELECTRONIC CO. RAMESHWAR PRASAD GOYAL C.A. No.-6594/2015 C.A. No.-8561/2013 COMM. OF INCOME TAX, BANGALORE-I M/S. INFOSYS TECHNOLOGIES PVT. ON ONLY CA 6594/2015 TO BE LISTED BEFORE REGISTRAR COURT THE COMMISSIONER OF INCOME TAX M/S. ISOFT HEALTH SERVICES (I) PVT. [R-1] 60 C.A. No.-8531/2013 COMMISSIONER OF INCOME TAX M/S. QUALITY ENGINEERING AND SOFTWARE TECHNOLOGIES PVT. 61 C.A. No.-8544/2013 COMMISSIONER OF INCOME TAX M/S. MSOURCA INDIA PVT. 62 C.A. No.-8550/2013 COMMISSIONER OF INCOME TAX M/S. MPHASIS 63 C.A. No.-8545/2013 COMMISSIONER OF INCOME TAX M/S. MC CREADE SOFTWARE (ASIA) PVT. RAJESH MAHALE 64 SLP(C) No /2012 COMMISSIONER OF INCOME TAX- M/S ADVANCED BUSINESS HEALTHCARE SOLUTIONS INDIA PVT. MANAGER K. V. MOHAN 65 C.A. No.-8929/2013 COMMISSIONER INCOME M/S. TYCO ELECTRONICS CORPORATION INDIA PVT. K J JOHN AND CO[R-1]

7 66 C.A. No.-1099/2016 COMMISSIONER OF INCOME TAX M/S TRIVIUM INDIA SOFTWARE PVT. JOSEPH ARISTOTLE S. 67 C.A. No /2014 COMMISSIONER OF INCOME TAX BANGALORE M/S. KSHEMA TECHNOLOGIES LTD 68 SLP(C) No.-3617/2013 COMMISSIONER OF INCOME TAX M/S KSHEMA TECHNOLOGIES 69 C.A. No.-8552/2013 XIV C.I.T. ALCATEL LUCENT INDIA YOGINDER HANDOO 70 C.A. No.-8495/2013 THE COMMISSIONER OF INCOME TAX M/S.NESS TECHNOLOGIES (I) PVT. JAY SAVLA 71 C.A. No.-8493/2013 THE COMMISSIONER OF INCOME TAX M/S. NESS TECHNOLOGIES (I) PVT. JAY SAVLA 72 SLP(C) No /2013 CIT PUNE M/S PRAJ INDUSTRIES LTD NIKHIL NAYYAR 73 SLP(C) No /2013 COMMISSIONER OF INCOME TAX 8 M/S ATOS ORIGINA(INDIA) PVT. LT.D THROUGH ITS DIRECTOR AVINASH KR. LAKHANPAL 74 C.A. No.-9202/2013 THE COMMISSIONER OF INCOME TAX 8 MUMBAI M/S ATOS ORIGIN (INDIA) PVT. THROUGH ITS DIRECTOR AVINASH KR. LAKHANPAL 75 SLP(C) No /2013 COMMISSIONER OF INCOME TAX 2 M/S. E CLERKS SERVICES PVT. RUSTOM B. HATHIKHANAWALA 76 SLP(C) No /2015 CIT M/S SECON PVT LTD 77 C.A. No.-4293/2014 INCOME TAX COMMISSIONER

8 M/S B.A CONTINUUM INDIA PVT LTD THROUGH ITS DIRECTOR 78 SLP(C) No /2014 THE COMMISSIONER OF INCOME TAX M/S. ROBERT BOSCH (INDIA) C.A. No.-288/2015 SLP(C) No /2014 THE COMMISSIONER OF INCOME TAX M/S KIRLOSKAR SYSTEMS ON ONLY CA 288/15 TO BE LISTED BEFORE REGISTRAR COURT THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE M/S ROBERT BOSCH (INDIA) LTD SENTHIL JAGADEESAN 81 SLP(C) No /2014 THE COMMISSIONER OF INCOME TAX (LTU) AND M/S ROBERT BOSCH (INDIA) 82 SLP(C) No /2014 THE COMMISSIONER OF INCOME TAX (LTU) AND M/S ROBERT BOSCH INDIA 83 SLP(C) No /2014 THE COMMISSIONER OF PETITIONER NO.1 M/S INFOTECH ENTERPRISES 84 C.A. No.-9167/2016 COMMISSIONER OF INCOME TAX VIRTUSA INDIA PVT LTD R. CHANDRACHUD[Caveat], KISHORE KUNAL 85 SLP(C) No /2014 COMMISSIONER OF INCOME TAX IV MAGNA INFOTECH PVT LTD 86 SLP(C) No /2014 COMMISSIONER OF INCOME TAX -I M/S DATTA CONSTRUCTION LTD HYDERABAD SUDHA GUPTA 87 C.A. No.-8229/2015 M/S BANGLORE ELECTRICITY SUPPLY CO. LTD COMMISSIONER OF INCOME TAX SENTHIL JAGADEESAN 88 SLP(C) No /2015 COMMISSIONER OF INCOME TAX I HYDERABAD M/S B A CONTINUM SOLUTIONS LTD

9 C.A. No /2015 SLP(C) No /2014 SLP(C) No /2014 C.A. No.-77/2015 SLP(C) No.-766/2015 SLP(C) No.-1923/2015 SLP(C) No.-312/2015 SLP(C) No.-2373/2015 SLP(C) No.-1179/2015 SLP(C) No /2015 C.A. No.-1951/2015 SLP(C) No.-9144/2015 COMMISSIONER OF INCOME TAX BANGALORE M/S SASKAN COMMUNICATION TECHOLOGY LTD THE COMMISSIONER OF INCOME TAX M/S SASKEN COMMUNICATION TECHNOLOGIES THE COMMISSIONER OF INCOME TAX (APPEAL) M/S SASKEN COMMUNICATION TECHNOLOGIES COMMISSIONER OF INCOME TAX M/S SASKEN COMMUNICATION TECHNOLGIES LTD THE COMMISSIONER OF INCOME TAX M/S MPHASIS (FORMERLY KNOWN AS MPHASIS BFL )) COMMISSIONER OF INCOME TAX (CENTRAL) M/S. AUROBINDO PHARMA COMMISSIONER OF INCOME TAX I HYDERABAD M/S D E SHAW INDIA SOFTWARE PVT LTD THE COMMISSIONER OF INCOME TAX M/S MPHASIS (FORMERLY KNOWN AS MPHASIS BFL ) THE COMMISSIONER OF INCOME TAX2 M/S.TECH MAHINDR LIMITED(FORMERLY MAHINDRA BRITISH TELECOM LTD) tagged with Civil Appeal 8489/2013 COMMISSIONER OF INCOME TAX HYDERABAD XILINX INDIA TECHNOLOGY SERVICES PVT. COMMISSIONER OF INCOME TAX 5 M/S WELLS FARGO INDIA SOLUTIONS (P) THE COMMISSIONER OF INCOME TAX, BANGALOARE TATA ELXSI LIMITED

10 101 SLP(C) No /2015 COMMISSIONER OF INCOME TAX MOTOR INDUSTRIES CO. PRESENTLY M/S BOSCH 102 SLP(C) No /2015 COMMISSIONER OF INCOME TAX-II M/S INFOTECH ENTERPRISES 103 SLP(C) No /2015 THE COMMISSIONER OF INCOME TAX MOTOR INDUSTRIES 104 SLP(C) No /2015 COMMISSIONER OF INCOME TAX M/S MOTOR INDUSTRIES CO.LTD 105 SLP(C) No /2015 THE COMMISSIONER OF INCOME TAX MOTOR INDUSTRIES COMPANY LTD (PRESENTLY M/S BOSCH ) 106 SLP(C) No /2015 COMMISSIONER OF INCOME TAX MOTOR INDUSTRIES COMPANY (PRESENTLY M/S BOSCH ) 107 SLP(C) No /2015 ASSISTANT COMMISSIONER OF INCOME TAX TATA ELXSI 108 SLP(C) No /2015 THE COMMISSIONER OF INCOME TAX JOINT COMMISSIONER OF INCOME TAX(A) 109 SLP(C) No /2015 COMMISSIONER OF INCOME TAX MOTOR INDUSTRIES CO. 110 SLP(C) No /2015 THE ASSISTANT COMMISSIONER OF INCOME TAX M/S. TATA ELXSI 111 SLP(C) No /2015 COMMISSIONER OF INCOME TAX, BANGALORE AND M/S HIMATSINGKA SEIDE MOHIT CHAUDHARY 112 SLP(C) No /2015 COMMISSIONER OF INCOME TAX-2 MUMBAI

11 113 SLP(C) No /2015 E-CLERK SERVICES tagged with civil appeal no. 8492/2013 COMMISSIONER OF INCOME TAX-II, HYDERABAD M/S. TANLA SOLUTIONS LIMITED, HYDERABAD RUSTOM B. HATHIKHANAWALA SLP(C) No /2015 C.A. No.-9250/2015 THE COMMISSIONER OF INCOME TAX-8 M/S SHANTIVIJAY JEWELS TAGGED WITH CIVIL APPEAL NO. 8549/2013 COMMISSIONER OF INCOME TAX JSW ENERGY RUSTOM B. HATHIKHANAWALA 116 C.A. No /2016 COMMISSIONER OF INCOME TAX - M/S. MPHASIS SOFTWARE AND SERVICE INDIA PVT. BANGALORE 117 SLP(C) No /2016 COMMISSIONER OF INCOME TAX - II M/S. HSBC ELECTRONIC DATE PROCESSING INDIA PVT. AMBHOJ KUMAR SINHA 118 C.A. No.-4427/2016 COMMISSIONER OF INCOME TAX I M/S. ADP PRIVATE LIMITED PUKHRAMBAM RAMESH KUMAR 119 SLP(C) No /2016 COMMISSIONER OF INCOME TAX, BANGALORE. AND M/S. MOTOROLA INDIA PVT C.A. No.-9319/2016 C.A. No.-2999/2017 COMMISSIONER OF INCOME TAX-V BEHR INDIA and IA No /2017-AMENDMENT IN CAUSE TITLE COMMISSIONER OF INCOME TAX M/S. CENTURY LINK TECHNOLOGIES INDIA PVT. 122 SLP(C) No.-6983/2017 PR. COMMISSIONER OF INCOME TAX-7. M/S UNISYS INDIA PVT.

12 C.A. No.-2998/2017 C.A. No.-3059/2017 SLP(C) No /2016 C.A. No /2016 C.A. No /2016 SLP(C) No /2016 C.A. No.-911/2017 C.A. No.-3948/2017 C.A. No.-2419/2017 C.A. No.-1535/2017 C.A. No.-1536/2017 C.A. No.-3797/2017 PR. COMMISSIONER OF INCOME TAX - 5, BANGALORE M/S. OCWEN FINANCIAL SOLUTIONS PVT. PR. COMMISSIONER OF INCOME TAX M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PVT. PR. COMMISSIONER OF INCOME TAX. M/S. SPA COMPUTERS PVT. THE PR. COMMISSIONER OF INCOME TAX - 4 AND M/S. MPHASIS PR COMMISSIONER OF INCOME TAX M/S. QUALITY ENGG. AND SOFTWARE TECH PVT. PR. COMMISSIONER OF INCOME TAX. NATIONAL INSURANCE COMPANY COMMISSIONER OF INCOME TAX & M/S TAWANT TECHNOLOGIES INDIA PVT. THE PRINCIPAL COMMISSIONER OF INCOME TAX M/S. OCWEN FINANCIAL SOLUTIONS PVT. PR. COMMISSIONER OF INCOME TAX BANGALORE M/S. OCWEN FINANCIAL SOLUTIONS (P) PRINCIPAL COMMISSIONER OF INCOME TAX-7, KARNATAKA M/S UNISYS INDIA PVT LTD COMMISSIONER OF INCOME TAX & BANGALORE M/S TAWANT TECHNOLOGIES INDIA PVT LTD FOR ADMISSION COMMISSIONER OF INCOME TAX, BANGLORE- M/S SYMPHONY SERVICES CORPORATION INDIA PVT. RAMESHWAR PRASAD GOYAL[R-1] K. V. MOHAN [R-1] K. V. MOHAN

13 135 C.A. No.-2420/2017 COMMISSIONER OF INCOME TAX SLK SOFTWARE SERVICES PVT LTD KSN & CO.[R-1] 136 C.A. No.-3060/2017 ASST. COMMISSIONER OF INCOME TAX M/S SYMPHONY SERVICES CORP. (INDIA) PVT LTD 137 C.A. No.-3275/2017 PRINCIPAL COMMISSIONER OF INCOME TAX AND VALTECH INDIA SYSTEMS PVT LTD AMIT KUMAR SINGH[R-1] 138 C.A. No.-3651/2017 COMMISSIONER OF INCOME TAX, CENTRAL MUMBAI M/S NESS TECHNOLOGIES ( INDIA) PVT LTD JAY SAVLA[R-1][P-RES] 139 SLP(C) No /2017 THE COMMISSIONER OF INCOME TAX 2 DENA BANK IA No.65408/2017-CONDONATION OF DELAY IN FILING and IA No.65412/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT NEW DELHI :27:08 ADDITIONAL REGISTRAR

Direct Taxes Matter - Deductions/exemptions

Direct Taxes Matter - Deductions/exemptions SUPREME COURT OF INDIA [ IT WILL BE APPRECIATED IF THE LEARNED ADVOCATES ON RECORD DO NOT SEEK ADJOURNMENT IN THE MATTERS LISTED BEFORE ALL THE COURTS IN THE CAUSE LIST ] HON'BLE MR. JUSTICE R.K. AGRAWAL