Commissioner Of Service Tax - Iii vs M/S.Mphasis Limited on 1 June, 2017
Author: Rajiv Shakdher
Bench: Rajiv Shakdher , R.Suresh Kumar ... Avenue, Anna Nagar,
Chennai - 600 040.
... Appellant
Vs.
M/s.Mphasis Limited
(formerly known as M/s.AIG Systems Solutions Pvt. Ltd.,)
The Lords
decision rendered in the case of Commissioner of Income Tax v.
Mphasis Ltd [(2020) 113 taxmann.com 74], wherein, the Hon'ble Supreme
Court ... Division Bench of the Karnataka High Court in CIT v. Mphasis Ltd .
[(2016) 74 taxmann.com 274 (Karnataka) is extracted below:
“2. The first substantial
decision rendered in the case of Commissioner of Income Tax v.
Mphasis Ltd [(2020) 113 taxmann.com 74], wherein, the Hon'ble Supreme
Court ... Division Bench of the Karnataka High Court in CIT v. Mphasis Ltd .
[(2016) 74 taxmann.com 274 (Karnataka) is extracted below:
“2. The first substantial
Commissioner of Income Tax-I, Chennai vs
M/s.Zylog Systems Limited in T.C.A.No.312 and 315 of 2011 dated ... Division Bench of the Karnataka High Court in “CIT -Vs-
Mphasis Ltd.,” reported in [2016] 74 taxmann.com 274
(Karnataka) is quoted below for ready
Supreme Court in the case of “Commissioner of Income
Tax -Vs- Mphasis Ltd” reported in [2020] 113 taxmann.com 74
decided on 13.11.2019, has affirmed ... Division Bench of
the Karnataka High Court in “CIT -Vs- Mphasis Ltd.,” reported in
[2016] 74 taxmann.com 274 (Karnataka) is quoted below for
ready
taxmann.com 74 ( SC)
[Commissioner of Income-Tax III v. Mphasis Ltd. ], wherein, the Hon'ble
Supreme Court of India held as follows ... Karnataka) [Commissioner of Income-Tax, Bangalore v. Mphasis
Ltd. ], wherein, the Karnataka High Court has held as follows :
“4.Insofar as the second substantial question
taxmann.com 74 ( SC) [Commissioner of Income-Tax III v.
Mphasis Ltd. ], wherein, the Hon'ble Supreme Court of India held as
follows ... taxmann.com 274 ( Karnataka) [Commissioner of Income-Tax,
Bangalore v. Mphasis Ltd. ], wherein, the Karnataka High Court has held
as follows :
“......... 4. Insofar
Supreme Court in
the case of “Commissioner of Income Tax -Vs- Mphasis Ltd” reported in
http://www.judis.nic.in
Judgment ... Division Bench of the
Karnataka High Court in “CIT -Vs- Mphasis Ltd.,” reported in [2016] 74
taxmann.com 274 (Karnataka) is quoted below for ready
Commissioner of Income Tax-I, Chennai
v. M/s.Zylog Systems Limited [TCA Nos.312 and 381 of 2011 dated
20.02.2020] and by a judgment ... Karnataka High Court in
Commissioner of Income-Tax, Bangalore v. Mphasis Ltd.1 . Both in
favour of assessee.
3. Ms.Pushpa, in fairness
Taxmann.com 74 (SC)
[Commissioner of Income-Tax III v. Mphasis Ltd.], wherein, the Hon'ble
Supreme Court of India held as follows ... Taxmann.com 274 (Karnataka)
[Commissioner of Income-Tax, Bangalore v. Mphasis Ltd.], decided the
issue in favour of the assessee. The learned Deputy Official Liquidator
