Deduction u/s 10A of the Act on its profits from provision of ITES and CSD Services to overseas associated enterprises
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The reference made by the Ld. A.O. to the Learned Additional Commissioner of Income Tax, TPO-I(I), New Delhi (hereinafter referred as ‘Ld. TPO’) suffers from jurisdictional error as the Ld. A.O. has not recorded any reason on the basis of which he reached the conclusion that it was necessary or expedient to refer the matter to the Ld. TPO.
Citation :
Colt Technology Services India Pvt. Ltd., 103, Ashoka Estate, Barakhamba Road, New Delhi. (Appellant) PAN: AAACC3512G Vs. ITO, Ward-3(4),New Delhi. (Respondent)
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CS Bijoy
Published in Income Tax
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