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Case Law Details

Case Name : Genpact Services LLC Vs DCIT (ITAT Delhi)
Appeal Number : ITA No.2524/Del/2016
Date of Judgement/Order : 31/01/2023
Related Assessment Year : 2010-11
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Genpact Services LLC Vs DCIT (ITAT Delhi)

ITAT Delhi held that expenditure of customer contracts and assembled workforce incurred which will give enduring benefits to the assessee is capital expenditure. Accordingly, depreciation is allowable on the same.

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