Case Law Details
Case Name : Barclays Shared Services Private Limited Vs ACIT (ITAT Pune)
Related Assessment Year : 2010-11
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Barclays Shared Services Private Limited Vs ACIT (ITAT Pune)
Conclusion: Amount of income which qualifies for deduction is the profits of the business of the undertaking and not any income earned by assessee de hors the business of the undertaking. If the relevant items of income are held to be falling under the head `Income from other sources’, the same will not qualify for deduction under sectio 10A, 10AA.
Held: Assessee was engaged in the business of p
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