Case Law Details
Case Name : Capgemini India Pvt. Ltd. Vs The Addl. Commissioner of Income Tax (ITAT Mumbai)
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Mumbai
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Capgemini India Pvt. Ltd. Vs The Addl. Commissioner of Income Tax (ITAT Mumbai)- The provisions of section 10A of the Act were amended with effect from assessment year 2001-02 and as per the amended provisions, the profit and gains derived by an eligible undertaking are required to be deducted from the total income. Thus from assessment year 2001-02, section 1 0A is no longer an exemption provision and it allows deduction from total income. The deduction is to be allowed in respect of each eligible undertaking separately which has also been cla
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