TTEC INDIA CUSTOMER SOLUTIONS PVT. LTD.,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

ITA 1026/AHD/2025Status: DisposedITAT Ahmedabad04 July 2025AY 2020-21Bench: S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR (Accountant Member)10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer had made sufficient inquiries and accepted the assessee's claims based on the evidence provided. The PCIT's revisionary order was found to be without demonstrable basis, as the facts were similar to a previous year's case where the claim was allowed.

What were the facts?

The assessee company, engaged in ITES and BPO services, had its assessment order passed under section 143(3) r.w.s. 144B set aside by the PCIT under section 263. The PCIT believed the assessment order was erroneous and prejudicial to revenue regarding CSR expenses and foreign tax credit.

What were the issues?

Whether the PCIT correctly invoked Section 263 to revise an assessment order where the AO had made inquiries and accepted the assessee's claims regarding CSR expenses and foreign tax credit.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144B,Section 80G,Section 37(1),Section 90

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

For Appellant: Shri Rignesh Das, CIT-DR
Hearing: 03/07/2025Pronounced: 04/07/2025

आदेश आदेश

PER MAKARAND V.MAHADEOKAR, AM: This appeal by the assessee is directed against the order passed by the Principal Commissioner of Income Tax, Ahmedabad-3 [hereinafter referred to as "the PCIT"], dated 30.03.2025, under section 263 of the Income-tax Act, 1961 ("the Act"), for the assessment year 2020–21, whereby the assessment order passed by the Assessing Officer under section 143(3) r.w.s. 144B of the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Latest GST High Court judgments

Search GST case law →