Deputing manpower abroad for software development eligible for tax exemption: K'taka HC
Bengaluru: The High Court of Karnataka has set aside three reassessment notices of the Income Tax Department against EIT Services India Ltd (formerly Hewlett Packard) for three assessment years issued by the Income Tax Department and ruled that deputing manpower abroad for software development is eligible for tax exemption under Section 10A of the IT Act.
The Commissioner of Income Tax (CIT), Bengaluru had ordered for the re-examination of the claim for deduction under Section 10A/80HHE of the Income Tax Act for the assessment years 2005-06, 2006-07 and 2007-08 on the ground that ''part of the petitioner's profits was related to rendering technical services outside India which was not eligible for deduction.''
The company filed three writ petitions challenging the re-assessment notices which was heard by the bench of Justice S Sunil Dutt Yadav.
The HC in its judgement on December 19 cited a circular issued by the Ministry of Finance in 2013 which clarified that ''expenditure incurred for services to develop software outside India could be allowed under Section 10A of the IT Act if deputation is for development of software.''
The HC in its judgement said, ''It is clear that the clarification stipulates that the benefits under Section 10A deductions can be availed of, if there exists a direct and intimate nexus or connection between the development of software abroad with the eligible units setup in India.'' Citing the circular, the HC also noted that deputing technical manpower abroad is not detrimental to benefits of exemption under Section 10A of the IT Act. The HC said that in this present case the clarification issued in the circular was relevant.
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UP man gets life term for electrocuting mentally challenged wife to death in Bareilly
Bareilly (UP) (PTI): A local court here has sentenced a man to life imprisonment for murdering his mentally challenged wife by repeatedly electrocuting her while she was tied to a cot, lawyers said on Thursday.
Additional district government counsel Harendra Singh Rathore said Additional Sessions Judge Avinash Kumar Singh on Wednesday convicted Vinod Kumar (45) for killing his wife, Satyavati, in Chaina village of Bareilly district and imposed a fine of Rs 15,000 on him.
According to the prosecution, he was allegedly frustrated with his wife Satyavati's mental illness and often assaulted her.
Rathore said the prosecution examined nine witnesses to establish the charges against him.
As per court records, on the night of May 1-2, 2022, when Satyavati was asleep, Vinod tied her hands and legs to a cot using ropes and then connected an aluminium cable to an electric board to repeatedly administer electric shocks to her.
"She writhed in pain, but the accused continued to electrocute her until she died," the prosecution said.
The court observed that the murder was carried out in an inhuman manner.
After committing the crime, the accused threw the rope and cable on the roof and left for work at a brick kiln around 2 am to create a false alibi.
He later tried to mislead the police and the victim's family by claiming that Satyavati, whose mental condition was unstable, had accidentally died by suicide after grabbing a live electric wire.
However, the victim's brother, Sanjeev, a resident of Shahjahanpur district, suspected foul play and lodged an FIR under sections 498A (husband subjecting wife to cruelty) and 302 (murder) of the Indian Penal Code at Nawabganj police station.
During the trial, the prosecution relied on the post-mortem report prepared by Dr Faraz Anwar, who stated that multiple electrocution marks found on different parts of the victim's body could not have been self-inflicted.
The police also recovered the rope and electric wire used in the crime on the accused's identification, officials said.
