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Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune
Case Law Details
- Case Name
- DCIT Vs Capegemini Technology Services India Ltd. (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
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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...



