Computer Sciences Corporationindia Pvt. Ltd v. The Assistant Commissioner Of Incometax, Company Circle I (3)

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE M.M.SUNDRESHandTHE HONOURABLE MR. JUSTICE N.ANAND VENKATESHT.C.(A). No.519 of 2010 Computer Sciences CorporationIndia Pvt. Ltd., (Since M/s.Convansys (India) Private Ltd., merged with Computer Sciences Corporation India Private Limited with effect from April 1, 2009 vide order of Madras High Court dated August 7, 2009),Unit 13, Block 2, SDF Buildings,Madras Export Processing Zone,Tambaram, Chennai - 45... Appellant vs. The Assistant Commissioner of IncomeTax, Company Circle I (3),121, Nungambakkam High Road,Chennai - 34... Respondent (cause title accepted vide order of Court dated 12.04.2010 made in M.P.No.1 of 2010 in T.C.A.SR. No.102257 of 2009) Appeal filed under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal "D"Bench, Chennai dated 31.07.2009 passed in I.T.A.No.500/Mds/2008preferred against the order of the Commissioner of Income Tax(A)dated 19102/2007 for the assessment year 2004-2005 inI.T.A.No.849/2006-2007/A,III Which from the order dated26/12/2006 by the Assistant commissioner of Income Tax, CompanyCircle I(3) Chennai for the assessment year 2004-2005. https://hcservices.ecourts.gov.in/hcservices/ JUDGMENT (Judgment of the Court was delivered by M.M.SUNDRESH, J.) The assessee has come up with the present appeal, aggrievedover the order passed by the Tribunal in remanding the matter tothe assessing officer for fresh consideration by making thecompliance. 2.The Tax Case Appeal was admitted on the followingsubstantial question of law: Whether on the facts and in the circumstances ofthe case, the Income Tax Appellate Tribunal is rightin law in not applying the decision of the SpecialBench in the Appellant's case and remitting the issueof computation of deduction u/s 10B to the file of theAssessing Authority for de novo adjudication? 3.When the matter is taken up for hearing, both the counselsubmitted that on the issue of entitlement under Section 10B ofthe Income Tax Act, the Apex Court has held in favour of theassessee in the decision in Commissioner of Income Tax Vs. HCLTechnologies Ltd., ((2018) 93 taxmann.com 33 (SC)). Further itappears that the assessee has not produced the relevantdocuments to substantiate the expenses incurred outside thecountry for the utilization of technical man power. 4.In such view of the matter, while answering thesubstantial question of law in favour of the appellant/assessee,we deem it fit to direct the assessee to produce all thematerials including invoices in favour of the assessingauthority within a period of six weeks from the date of receiptof a copy of the order, based upon which, fresh assessment orderwill have to be passed. It is needless to state that theassessing officer shall keep in mind the law laid down by theApex Court in Commissioner of Income Tax Vs. HCL TechnologiesLtd., ((2018) 93 taxmann.com 33 (SC)). The tax case appeal isdisposed of accordingly. No costs. -s/d- Assistant Registrar(CS-IX) True Copy Sub-Assistant Registrar mmi https://hcservices.ecourts.gov.in/hcservices/ To 1. The Income Tax Appellate Tribunal, "D" Bench, Chennai. "D" Bench, Chennai. 2. The Assistant Commissioner of IncomeTax, Company Circle I (3),Tax, Company Circle I (3),121, Nungambakkam High Road,Chennai - 34.Chennai - 34. +1 CC to Mr.T. Ravikumar, Advocate sr 53620. +1 CC to Mr.N. Muthukumar, Advocate sr 53043. T.C.(A).No.519 of 2010 SP(30/08/2018)