Avalon Technologies (P) Limited, Chennai vs. DCIT, Chennai
In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No
ITA 1775/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10
Bench: Shri Mahavir Singhand Dr. M.L. Meena
For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)
…the returned income of the assessee. Aggrieved, assessee preferred appeal before CIT(A). The CIT(A) after considering the 13 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 following case laws (i) Ahmedabad bench in the case of ITO v. Computer Force [2011] 136 TTJ 221 (ii) Hyderabad bench of ITAT in the case of Xilinx India Technology Services (P) Ltd v. DCIT, 1813/Hyd/2012 (iii) ITAT, Hyderabad in the case of Datla Constructions Ltd. v. ACIT, ITA No.2077/Hyd/2011, (iv) ITAT, Hyderabad in the case of Batronics India Ltd., v. ACIT, (2012) 47(II) ITCL 361, allowed the claim of assessee by observing in para 3.5 a…