ITAT allows Section 10AA deductions for trading activities

DCIT Vs Bytescale Technologies Pvt Ltd (ITAT Mumbai)

The dispute between the Deputy Commissioner of Income Tax (DCIT) and Bytescale Technologies Pvt Ltd, as adjudicated by the Income Tax Appellate Tribunal (ITAT) in Mumbai, revolves around the eligibility of the taxpayer for certain deductions under the Income Tax Act, 1961. Let’s delve into the details of the case and the ITAT’s ruling.

Background of the Case

Bytescale Technologies Pvt Ltd, engaged in various business activities including trading of computer hardware and related services, filed its income

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