w w w . L a w y e r S e r v i c e s . i n



Commissioner of Income Tax, Chennai v/s M/s. Sankhya Technologies Pvt Ltd., Chennai.


Company & Directors' Information:- M S C TECHNOLOGIES LIMITED [Active] CIN = U64201DL2002PLC115040

Company & Directors' Information:- R S TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U30007DL1998PTC093644

Company & Directors' Information:- C L C TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74899DL2000PTC105957

Company & Directors' Information:- I Q TECHNOLOGIES LIMITED [Active] CIN = U72200TG2000PLC034058

Company & Directors' Information:- IN TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2010PTC210298

Company & Directors' Information:- S D M TECHNOLOGIES INDIA PRIVATE LIMITED [Active] CIN = U22219KA2013PTC070117

Company & Directors' Information:- M & M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U99999MH1990PTC056999

Company & Directors' Information:- S L S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U00367KA1988PTC009651

Company & Directors' Information:- A V K TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200DL2002PTC113742

Company & Directors' Information:- C V TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U52311CH2013PTC034790

Company & Directors' Information:- R G TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U51109DL2000PTC106267

Company & Directors' Information:- L A TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900MH2010PTC209195

Company & Directors' Information:- N R TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900GJ2000PTC038010

Company & Directors' Information:- H R TECHNOLOGIES INDIA PRIVATE LIMITED [Strike Off] CIN = U52603MH2003PTC138635

Company & Directors' Information:- C S A TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72300TN1996PTC037105

Company & Directors' Information:- L AND S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U99999MH1996PTC104023

Company & Directors' Information:- S B TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200AP2015PTC097640

Company & Directors' Information:- U AND I TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200KA1997PTC022565

Company & Directors' Information:- C AND M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U26900MH1999PTC118353

Company & Directors' Information:- V V TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72300HR2008PTC037950

Company & Directors' Information:- S W TECHNOLOGIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74140DL1970PTC005326

Company & Directors' Information:- B A TECHNOLOGIES LIMITED [Active] CIN = U74900PN2012PLC143775

Company & Directors' Information:- J TECHNOLOGIES INDIA LIMITED [Active] CIN = U72200TZ2000PLC009315

Company & Directors' Information:- J N TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC050546

Company & Directors' Information:- J V D TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200MH2005PTC157334

Company & Directors' Information:- J K TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2000PTC108155

Company & Directors' Information:- I E M TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900MH2008PTC187513

Company & Directors' Information:- D. A. TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2008PTC173738

Company & Directors' Information:- K M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200DL2006PTC150457

Company & Directors' Information:- D. L. TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175475

Company & Directors' Information:- T & T TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U33112UP2001PTC026185

Company & Directors' Information:- R P J TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72300UP1994PTC016135

Company & Directors' Information:- S J R S TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200DL2008PTC185244

Company & Directors' Information:- E M TECHNOLOGIES INDIA PRIVATE LIMITED [Active] CIN = U74899DL2005PTC141257

Company & Directors' Information:- D W TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U50400HR2010PTC041610

Company & Directors' Information:- V INDIA TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900TN2008PTC069066

Company & Directors' Information:- R K H TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106586

Company & Directors' Information:- M C A TECHNOLOGIES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U73100MH2003PTC143446

Company & Directors' Information:- A 2 D TECHNOLOGIES (I) PRIVATE LIMITED [Strike Off] CIN = U74120MH2010PTC208798

Company & Directors' Information:- V M B TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200TZ2009PTC015638

Company & Directors' Information:- M Y 5 TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72300UP2010PTC039514

Company & Directors' Information:- V & T TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74900WB2013PTC199124

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Company & Directors' Information:- E TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC106075

Company & Directors' Information:- L B TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900MH2000PTC124946

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Company & Directors' Information:- R V TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200TG2007PTC053614

Company & Directors' Information:- V T S TECHNOLOGIES LIMITED [Active] CIN = U29309TN1996PLC036728

Company & Directors' Information:- C A G TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U52335PB2009PTC032939

Company & Directors' Information:- V N TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900TN2006PTC061056

Company & Directors' Information:- H & S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900PY2009PTC002365

Company & Directors' Information:- K S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200PB2001PTC024628

Company & Directors' Information:- A TO Z TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900PB2011PTC035133

Company & Directors' Information:- V M S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U52392TN2004PTC054456

Company & Directors' Information:- B H TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74200MH2007PTC175126

Company & Directors' Information:- AT TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900PN2007PTC130827

Company & Directors' Information:- P E TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900PN2010PTC137065

Company & Directors' Information:- M & B TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200TN2010PTC074938

Company & Directors' Information:- M & T TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200TG2010PTC071594

Company & Directors' Information:- A A S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U74200TG2005PTC046996

Company & Directors' Information:- J K M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900TN2008PTC069232

Company & Directors' Information:- N R P TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900TG2009PTC064078

Company & Directors' Information:- O S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900CH2013PTC034358

Company & Directors' Information:- T & A TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200DL2010PTC205207

Company & Directors' Information:- M & A TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200DL2014PTC269962

Company & Directors' Information:- A N D TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200KA2012PTC066768

Company & Directors' Information:- A-1 TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U31900GJ2012PTC068883

Company & Directors' Information:- P AND 8 TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U52392KL2003PTC016720

Company & Directors' Information:- V R TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U64202CH2000PTC023433

Company & Directors' Information:- R K TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900CH2000PTC023550

Company & Directors' Information:- F C TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900DL2007PTC159296

Company & Directors' Information:- S R J TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC176517

Company & Directors' Information:- G TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U29299GJ2001PTC039300

    T.C.A. No. 872 of 2017

    Decided On, 20 August 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR. JUSTICE VINEET KOTHARI & THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE

    For the Appellant: J. Narayanaswamy, Sr.Standing Counsel. For the Respondent:--------



Judgment Text


(Prayer: Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'C Bench dated 23.9.2016 in I.T,A. No.589/Mds/2015. )

DR. Vineet Kothari, J.

1. The Court was held by Video Conference as per the Resolution of the Full Court dated 3rd July 2020, by the Judges at their respective residences and the counsel, and staff of the Court appearing from their respective residences.

2. This Appeal has been filed by the Revenue against the order of the learned Tribunal dated 23.09.2016 for Assessment Year 2003- 04, by which the learned Tribunal decided against the Revenue that the Assessee was entitled to include the interest on bank deposits for the purpose of claiming deduction / exemption under Section 10A of the Act.

3. The substantial question of law raised in the present appeal is given hereunder.

“Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the assessee company is eligible for setoff of business loss uls 10A against the other income like interest income etc., by applying the provision of section 70, when the assessee itself had returned business loss u/s. 10A?”

4. The relevant findings of the learned Tribunal are quoted below for ready reference.

7.We have heard the rival submissions, perused the materialon record and judicial decisions. The crux of the issue being denial of set off of income from other sources against business loss u/s lOA unit. The Assessing Officer in the re-assessment proceedings has , segregated the business loss separately and allowed exemption u/s lOA and made addition of interest < 23,60,578/- under income from other sources. The CIT(A) upheld the action of the Assessing Officer relying on the judgment of Karn~taka High Court in Yokogawa India. Ltd.(supra) and came to a conclusion that there should be nexus between the income earned in respectof the industrial unde'rtaking.

8.The ld. DR explained that it is in the nature of exempted businessloss. As against the above, the Id. AR submitted that under the provisions of sec. 70(1), set off of loss for one source against income from another source under the same head of income is allowed. By applying this provision the assesseecompany has f adjusted and set off the other income including the interest income with the business loss u/s lOA of the Act and filed the return of income. Further there was an amendment to this provision where deduction u/s lOA has to be treated as a deduction from total income, therefore, the assesseeby applying the provision has claimed the set off against the businessloss. The decisionsrelied by the Id. AR are in support of his arguments wherein held that the loss of lOB unit is available for set off u/s 70. So, same principle applies to the provisions of lOA. We find that a similar issue was considered by the jurisdictional High Court in the case of CIT vs M/s LasonIndia Pvt. Ltd • in Tax case (Appeal) NO.1529 of 2007 dated 29.10.2013 wherein it was held as under:

"6. In the light of the circular issued by the Government of India, Central Board of Direct Taxes, we do not find the contention of the Revenueremains any longer res integra for this court to consider the same. In this decision rendered in T.C(A) Nos. 72 & 73 of 2009, dated 22.10.2013, Commissioner of Income tax vs Mis Pentasoft Technologies Ltd this Court has also considered the effect of the circular as well as the decision of the Bombay High Court in the case of Commissionerof Income-tax vs Galaxy Surfactants Ltd, reported in 343 ITR 108 and Hindustan Unilever Ltd vs Deputy Commissioner of Income-tax reported in [2010] 325 ITR 102[Bom] as regards the set off of loss suffered by the assesseein ineligible unit as against the profit of eligible unit in favour of the assessee. In the light of the Circular above, referred to and the decision of this Court, we hold that the assesseeis entitled to set off of the lossesas against the income of the eligible unit, so long as the loss was not liable to be excludedin the category even under lOB of the Income Tax Act."

9. Therefore, considering the apparent facts, material on record and judicial decisions and provisions of sec. 70 of the Act, we are of the opinion that the assessee company is eligible for set off of business loss against other income including interest under the same head. And the Assessing Officer is directed to allow set off of the other income with business loss determined u/s lOA of the Act.

10. In the result, appeal of the assessee is allowed. Order pronounced on Friday, 23'd September, 2016, at Chennai.

5. It has been brought to the notice of this Court that there is a judgment of the Full Bench of the Karnataka High Court, to which one of us (Dr.Vineet Kothari, J.) was a party, in which the Full Bench has held that the interest on bank deposits is also eligible to be included in ) the profits of 100% Export Oriented Units for the purpose of claiming deduction under Section 10A / 10B of the Income Tax Act. The relevant portion of the judgment of the Full Bench of the Karnataka High Court is quoted below.

“35. The Scheme of Deductions under Chapter VIA in Sections 80-HH, 80-HHC, 80-IB, etc from the ‘Gross Total Income of the Undertaking’, which may arise from different specified activities in these provisions and other incomes may exclude interest income from the ambit of Deductions under these provisions, but exemption under Section 10-A and 10-B of the Act encompasses the entire income derived from the business of export of such eligible Undertakings including interest income derived from the temporary parking of funds by such Undertakings in Banks or even Staff loans. The dedicated nature of business or their special geographical locations in STPI or SEZs. etc. makes them a special category of assessees entitled to the incentive in the form of 100% Deduction under Section 10-A or 10-B of the Act, rather than it being a special character of income entitled to Deduction from Gross Total Income under Chapter VIA under Section 80-HH, etc. The computation of income entitled to exemption under Section 10-A or 10-B of the Act is done at the prior stage of computation of Income from Profits and Gains of Business as per Sections 28 to 44 under Part-D of Chapter IV before ‘Gross Total Income’ as defined under Section 80-B(5) is computed and after which the consideration of various Deductions under Chapter VI-A in Section 80HH etc. comes into picture. Therefore analogy of Chapter VI Deductions cannot be telescoped or imported in Section 10-A or 10-B of the Act. The words ‘derived by an Undertaking’ in Section 10-A or 10-B are different from ‘derived from’ employed in Section 80-HH etc. Therefore all Profits and Gains of the Undertaking including the incidental income by way of interest on Bank Deposits or Staff loans would be entitled to 100% exemption or deduction under Section 10-A and 10-B of the Act. Such interest income arises in the ordinary course of export business of the Undertaking even though not as a direct result of export but from the Bank Deposits etc., and is therefore eligible for 100% deduction.

36. We have to take a purposive interpretation of the Scheme of the Act for the exemption under Section 10-A/10-B of the Act and for the object of granting such incentive to the special class of assessees selected by the Parliament, the play-in-the-joints is allowed to the Legislature and the liberal interpretation of the exemption provisions to make a purposive interpretation, was also propounded by Hon’ble Supreme Court in the following cases:-

“I] In Bajaj Tempo Ltd., Bombay Vs. Commissioner of Income Tax, Bombay, [(1992) 3 SCC 78], the Hon’ble Supreme Court held that:- “5. … ..Since a provision intended for promoting economic growth has to be interpreted liberally, the restriction on it, too, has to be construed so as to advance the objective of the section and not to frustrate it. But that turned out to be the, unintended, consequence of construing the clause literally, as was done by the High Court for which it cannot be blamed, as the provision is susceptible of such construction if the purpose behind its enactment, the objective it sought to achieve and the mischief it intended to control is lost sight of. One way of reading it is that the clause excludes any undertaking formed by transfer to it of any building, plant or machinery used previously in any other business. No objection could have been taken to such reading but when the result of reading in such plain and simple manner is analysed then it appears that literal construction would not be proper. …”

II] In R.K. Garg v. Union of India, [(1981) 4 SCC 675] = [1982. SCC (Tax) 30 p.690], the Hon’ble Apex Court has held as under:- “8. Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said by no less a person than Holmes, J., that the legislature should be allowed some play in the joints, because it has to deal with complex problems which do not admit of solution through any doctrinaire or strait-jacket formula and this is particularly true in case of legislation dealing with economic matters, where, having regard to the nature of the problems required to be dealt with, greater play in the joints has to be allowed to the legislature. The court should feel more inclined to give judicial deference to legislative judgment in the field of economic regulation than in other areas where fundamental human rights are involved. Nowhere has this admonition been more felicitously expressed than in Morey v. Doud [351 US 457 : 1 L Ed 2d 1485 (1957)] where Frankfurter, J., said in his inimitable style: “In the utilities, tax and economic regulation cases, there are good reasons for judicial self-restraint if not judicial deference to legislative judgment. The legislature after all has the only the power to destroy, not to reconstruct. When these are added to the complexity of economic regulation, the uncertainty, the liability to error, the bewildering conflict of the experts, and the number of times the judges have been overruled by events — self-limitation can be seen to be the path to judicial wisdom and institutional prestige and stability.” The Court must always remember that “legislation is directed to practical problems, that the economic mechanism is highly sensitive and complex, that many problems are singular and contingent, that laws are not abstract propositions and do not relate to abstract units and are not to be measured by abstract symmetry”; “that exact wisdom and nice adaption of remedy are not always possible” and that “judgment is largely a prophecy based on meagre and uninterpreted experience”. Every legislation particularly in economic matters is essentially empiric and it is based on experimentation or what one may call trial and error method and therefore it cannot provide for all possible situations or anticipate all possible abuses. There may be crudities and inequities in complicated experimental economic legislation but on that account alone it cannot be struck down as invalid.”

37. On the above legal position discussed by us, we are of the opinion that the Respondent assessee was entitled to 100% exemption or deduction under Section 10-A of the Act in respect of the interest income earned by it on the deposits made by it with the Banks in the ordinary course of its business and also interest earned by it from the staff loans and such interest income would not be taxable as ‘Income from other Sources’ under Section 56 of the Act. The incidental activity of parking of Surplus Funds with the Banks or advancing of staff loans by such special category of assessees covered under Section 10-A or 10-B of the Act is integral part of their export business activity and a business decision taken in view of the commercial expediency and the interest income earned incidentally cannot be de-linked

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from its profits and gains derived by the Undertaking engaged in the export of Articles as envisaged under Section 10-A or Section 10-B of the Act and cannot be taxed separately under Section 56 of the Act. 38. We therefore affirm and agree with the view expressed by the first Division Bench of this Court in the case of M/s. Motorola India Electronics (P) Ltd.(supra) and we do not agree with the view taken by the subsequent Division Bench on 10/04/2014 in the present case. 38. Both the questions thus framed above are answered in favour of the Respondent Assessee and against the Revenue in the terms indicated above and the matter is sent back to the Division Bench for deciding this Appeal in accordance with the aforesaid opinion.” 6. Having heard the learned counsel for the Appellant Revenue, we are of the considered opinion that the controversy involved in the present appeal filed by the Revenue is squarely covered by the decision of the Full Bench of the Karnataka High Court cited supra, to which we respectfully agree and the substantial question of law raised in this appeal is answered in favour of the Assessee and against the Revenue. 7. In view of the aforesaid, the appeal is dismissed and answering the question of law in favour of the respondent Assessee and against the appellant Revenue. No costs.
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14-08-2018 Simbus Technologies Private Limited, Bengaluru Versus Vector E-Commerce Private Limited, Bengaluru & Another High Court of Karnataka
08-08-2018 M/s. Shilpi Cable Technologies Ltd. Versus Macquarie Bank Ltd. National Company Law Appellate Tribunal
06-08-2018 M/s. Aithent Technologies Pvt. Ltd. Versus Archana Verma High Court of Delhi
01-08-2018 Transvahan Technologies India Pvt. Ltd., Represented by its Managing Director, S.R. Venkatesan & Another Versus Sepson India Pvt. Ltd., Represented by its Executive Director/ Chief Executive Officer, Ananthraj Hardar Nabhiraj & Others High Court of Karnataka
30-07-2018 KLA Construction Technologies Pvt. Ltd. Versus Chadha Sugar & Industries Pvt. Ltd. & Another High Court of Delhi
30-07-2018 Diyora & Bhanderi Corporation through its partner & Others Versus Sarine Technologies Ltd. Supreme Court of India
30-07-2018 Sterlite Technologies Ltd. Versus C.C. Ahmedabad Customs Excise amp Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
17-07-2018 Tiebeam Technologies India Private Limited, (formerly Solix Systems Private Limited), Represented by its Director Prmelatha Gundavelli Versus The State of Telangana, represented by its Secretary, Revenue Department, Secretariat & Others In the High Court of Judicature at Hyderabad
17-07-2018 Commissioner of Income Tax, Bangalore & Another Versus M/s. Symbol Technologies India Pvt. Ltd., Bangalore High Court of Karnataka
16-07-2018 M/s. Intelsys Technologies Pvt. Ltd. & Another Versus Union of India & Others High Court of Judicature at Calcutta
13-07-2018 M/s. Binsys Technologies Pvt. Ltd. & Another Versus High Court at Calcutta & Others High Court of Judicature at Calcutta
13-07-2018 Alkraft Thermo Technologies Pvt. Ltd V/S Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
03-07-2018 The Pr. Commissioner of Income Tax, Bengaluru & Another Versus M/s. Akamai Technologies India Pvt. Ltd. High Court of Karnataka
03-07-2018 Infoplus Technologies Pvt. Ltd., Represented by its Director, Sakunthala Devi Versus Pondicherry University represented by its Registrar, Puducherry High Court of Judicature at Madras
03-07-2018 M/s. Enable Technologies Pvt. Ltd. Versus Shankar Krishna Murthy High Court of Delhi
21-06-2018 Ducon Technologies (India) Pvt. Ltd Versus Commissioner of Central Excise Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
01-06-2018 M/s. Celex Technologies Pvt. Ltd. Through Director/authorized Signatory Versus State of Rajasthan, Through Chief Secretary, Govt. of Rajasthan, Secretariat & Others High Court of Rajasthan Jaipur Bench
29-05-2018 Axiscades Aerospace & Technologies Pvt. Ltd. (Formerly Known as Axis Aerospace & Technologies Pvt. Ltd.) Versus Union of India & Others High Court of Delhi
21-05-2018 In Re: Akamai Technologies Inc Authority For Advance Rulings Income Tax New Delhi
09-05-2018 M/s. Qube Cinema Technologies Pvt. Ltd. Versus GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-05-2018 Qube Cinema Technologies Pvt. Ltd V/S GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
07-05-2018 ATCOM Technologies Limited Versus Y.A. Chunawala & Co. & Others Supreme Court of India
07-05-2018 Babin Technologies Pvt. Ltd., Kinfra Techno Industrial Park, Malappuram Versus Karthika, Choorikovval, Kodakkad P.O., Kasaragodu Dist. & Another Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
04-05-2018 Cummins Technologies India Ltd V/S CCE & ST, Meerut-II Customs Excise Service Tax Appellate Tribunal New Delhi
03-05-2018 Savita Oil Technologies Ltd V/S Commissioner of Central Excise, Raigad Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
03-05-2018 M/s. Avalon Technologies (P) Ltd., Rep by its Authorised signatory P. Sylvester Versus The Regional Provident Fund Commissioner (C&R) High Court of Judicature at Madras
24-04-2018 Commissioner of Income Tax, Central-III Versus HCL Technologies Ltd. Supreme Court of India
23-04-2018 Covidh Technologies Limited (formerly ?Aptus Industries Limited?) Versus Securities & Exchange Board of India SEBI Securities Exchange Board of India Securities Appellate Tribunal
06-04-2018 Shango Technologies Private Limited V/S Chemplast Sanmar Ltd. High Court of Judicature at Madras
23-03-2018 Pragati Vidyaniketan High School Rep. by its Correspodnent Madhusudan Versus Mind Shaper Technologies Pvt. Ltd. Rep. by its Managing Director Telangana State Consumer Disputes Redressal Commission Hyderabad
14-03-2018 Vayam Technologies Ltd. Versus Hewlett Packard Finacial Services (India) Pvt. Ltd. High Court of Delhi
13-03-2018 Balwinder Singh Versus The Managing Director, INTEX Technologies (India) Ltd. & Another Union Territory Consumer Disputes Redressal Commission UT Chandigarh
08-03-2018 Vayam Technologies Limited Versus Hewlett-Packard Financial Services (India) Private Limited High Court of Delhi
26-02-2018 KLA Construction Technologies Pvt. Ltd. Versus CKG Realty Pvt. Ltd. National Company Law Appellate Tribunal
23-02-2018 In the matter of: Sonik Technologies Private Limited, Bikaner Versus Registrar of Companies, Jaipur National Company Law Tribunal New Delhi
23-02-2018 Shilpi Cables Technologies Ltd V/S C.C.E.-Alwar Customs Excise Service Tax Appellate Tribunal New Delhi
16-02-2018 Commissioner of Central Excise, Pune-I Versus M/s. Sciformix Technologies Private Ltd. Customs Excise amp Service Tax Appellate Tribunal West Zonal Bench At Mumbai
30-01-2018 Raheja Developers Limited Versus Proto Developers &amp; Technologies Limited &amp; Others High Court of Delhi
19-01-2018 HCL Technologies Ltd V/S CC & CE & ST, Noida Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
16-01-2018 XS Infosol Pvt. Ltd. Versus GLS Technologies Pvt. Ltd. &amp; Others High Court of Delhi
12-01-2018 Real Image Media Technologies P. Ltd V/S Commissioner of Central Excise, Chennai-II Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
11-01-2018 Madras Port Trust Rajaji Salai, Chennai Rep. by its Chief Engineer Versus S&S Enviro Technologies Limited Ambattur Industrial Estate Chennai & Others High Court of Judicature at Madras