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Section 10A(6)(ii) cannot be invoked in exemption period
Case Law Details
- Case Name
- Tata Consultancy Services Ltd. Vs Assistant Commissioner of Income Tax (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003- 04 & 2004- 05
- Courts
- All ITAT, ITAT Chennai
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IN THE ITAT CHENNAI BENCH ‘C’
Tata Consultancy Services Ltd.
Versus
Assistant Commissioner of Income-tax
IT APPEAL NOS. 792 & 793 (MDS.) OF 2010
[ASSESSMENT Years 2003-04 & 2004-05]
NOVEMBER 21, 2012
ORDER
S.S. Godara, Judicial Member
These two appeal of the assessee are directed against different orders of the Commissioner of Income Tax (Appeals) III Chennai in ITA No. 578/07-08/A.III and ITA No. 521/06-07/A.III; dated 16.03.2010 and 15.03.2010 for the assessment years 2003-04 and 2004-05, respectively, in proceedings under section 154 of the Income Tax Act 1961 [in sho...
