Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune

DCIT Vs Capegemini Technology Services India Ltd. (ITAT Pune) No Section 14A Disallowance Because Assessee Earned No Exempt Income;  Goodwill Depreciation Upheld Because Earlier ITAT Order Governed the Issue;  Delisting Expense Disallowance Restored Because Assessee Produced No Supporting Evidence. The Income Tax Appellate Tribunal (ITAT), Pune, decided cross-appeals filed by the Revenue and the assessee for Assessment Year (AY) 2014-15 arising from the order of the Commissioner of Income Tax (Appeals). The appeals involved issues relating to transfer pricing, deduction under Section 10AA, d...