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Case Law Details

Case Name : DCIT Vs Mahle Filters Systems (India) Ltd (ITAT Delhi)
Related Assessment Year : 2010-11
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DCIT Vs Mahle Filters Systems (India) Ltd (ITAT Delhi)

80IC Deduction Protected: ITAT Delhi Rejects “Sham Amalgamation” Theory, Allows Expense Allocation on After-Market Sales Basis

 Delhi ITAT  disposed of cross-appeals arising from a large Section 80IC deduction dispute post-amalgamation.

The Tribunal upheld the C

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