Case Law Details
Case Name : Tieto India (P.) Ltd. Vs DCIT (ITAT Pune)
Related Assessment Year : 2011-12
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Tieto India (P.) Ltd. Vs DCIT (ITAT Pune)
It was held that DRP’s direction to the AO for carrying out a fresh examination of the claim of the assessee u/s.10A of the Act is in violation of the clear mandate of the provisions of sub-section (8) of Section 144C and hence cannot be countenanced.
Facts of the case:
- The Assessee filed its return declaring total income of Rs.56,99,014/-, inter alia, claiming deduction u/s. 10B of the Act.
- Apart from the transfer pric
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