Case Law Details
Case Name : ACIT Vs. NIIT Technologies Ltd. (ITAT Delhi)
Related Assessment Year : 2007-2008
Courts :
All ITAT ITAT Delhi
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ACIT Vs. NIIT Technologies Ltd. (ITAT Delhi)
The issue under consideration is whether the deduction u/s 35DD for demerger expenses is allowed to be claimed by resultant demerged company?
In the present case, the M/s. NIIT Ltd. was demerged pursuant to a scheme of demerger approved by the Hon’ble High Court of Delhi with effect from 01/04/2003. It was claimed that the assessee had incurred expenditure on legal and professional expense in assessment year 2004-05 for pursui
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