Case Law Details
Case Name : Pricewaterhouse Coopers Private Ltd. Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Kolkata
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Pricewaterhouse Coopers Private Ltd. Vs ACIT (ITAT Kolkata)
The Assessing Officer relied on the judgment in the case of Pitney Bowes India Pvt. Ltd. vs. CIT (2012) 204 Taxmann 333(Del) , and ld. CIT(A) has relied on the judgments in the case of Please become a Premium member. If you are already a Premium member, login here to access the full content.
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25. Section 28(iv) of the Act is reproduced below for reference:
“28. The following income shall be chargeable to income “Profits and gains of business or profession”, –