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Dassault Systemes Solidworks ... vs Dy Cit (It) 2 (1)(2), Mumbai on 30 June, 2020 cites

The Commr Of Income Tax vs M/S Samsung Electronics Co Ltd on 24 September, 2009

52. Even otherwise, the Revenue has not cited any direct case law of the jurisdictional High Court of Bombay before us. In the case laws cited by the Revenue of the Hom'le Karnataka High Court in the matter of CIT Vs. Samsung Electronics Company Ltd." (supra) and CIT Vs. Synopsis International Old Ltd. (supra) though a view in favour of the Revenue has been taken, but, the Hon'ble Delhi High Court in the case of DIT Vs. Infrasoft Ltd. (supra) which is a latter decision and has discussed the Samsung case also has taken the view in favour of the assessee.
Karnataka High Court Cites 23 - Cited by 240 - Full Document

The Commissioner Of Income-Tax vs M/S Synopsis International Old Ltd., on 3 August, 2010

52. Even otherwise, the Revenue has not cited any direct case law of the jurisdictional High Court of Bombay before us. In the case laws cited by the Revenue of the Hom'le Karnataka High Court in the matter of CIT Vs. Samsung Electronics Company Ltd." (supra) and CIT Vs. Synopsis International Old Ltd. (supra) though a view in favour of the Revenue has been taken, but, the Hon'ble Delhi High Court in the case of DIT Vs. Infrasoft Ltd. (supra) which is a latter decision and has discussed the Samsung case also has taken the view in favour of the assessee.
Karnataka High Court Cites 2 - Cited by 52 - Full Document
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