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Case Law Details

Case Name : M/s Vision IKnowledge Solutions Pvt. Ltd. Vs Pr. CIT-9 (ITAT Delhi)
Appeal Number : I.T.A. No. 2841/DEL/2016
Date of Judgement/Order : 01/03/2018
Related Assessment Year : 2011-12
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M/s Vision I knowledge Solutions Pvt. Ltd. Vs Pr. CIT (ITAT Delhi)

Section 10A provide for deduction from the total income of the assessee. Department Circular No 794 dated 09.08.2000 deals with the amendments to Section 10A. For the sake of clarity, we are reproducing para no. 15.10 of the aforesaid Circular as under:-

“The scheme of the substituted section retains parts of the earlier

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