DCIT, Circle-12(2), New Delhi Interglobe Technology Quotient Pvt. Ltd., New Delhi
Last updated: 02 January 2021
Court :
ITAT New Delhi
Brief :
Challenging the order dated 25 1999-2000 17 in appeal No. 712/2016-17/CIT(A), passed by the learned Commissioner of Income Tax (Appeals)-4, New Delhi (“Ld. CIT(A)”), in the case of M/s Interglobe technology quotient Pvt. Ltd (“the assessee”) for the assessment year 2014-15, Revenue preferred this appeal disputing the allowing the claim of Rs. 62, 81, 45, 818/-towards deduction under section 10AA of the Income Tax Act, 1961 (for short “the Act”) on the ground that the Ld. CIT(A) did not examine the fact whether or not the assessee is said to be engaged in the business of software export to be eligible for deduction under section 10AA of the Act.
Citation :
ITA No.-6773/Del/2017
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Published in Income Tax
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