MPS LIMITED,CHENNAI vs. DCIT, CHENNAI
In the result, the appeal of the Assessee in I
ITA 761/CHNY/2017[2012-13]Status: DisposedITAT Chennai20 Jul 2022AY 2012-13
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A No.:761/Chny/2017 िनधा"रण वष"/ Assessment Year 2012 – 2013 M/S. Mps Limited, The Deputy Commissioner Of Rr Tower Iv, Super A, Vs. Income Tax, No.16/17, Thiruvika Industrial Estate, Corporate Circle – 4(1), Guindy, Chennai – 600 032. Nungambakkam High Road, Chennai – 600 034. Pan : Aaacm 2423L (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Mr. S.P. Chidambaram, AdvocateFor Respondent: Shri. M. Murali, CIT
Section 143(3)Section 144C(1)Section 144C(5)Section 92C
…noted that this issue is squarely covered by the decision of the Bangalore Bench of the Tribunal in the case of VWR Lab Products (P.) Limited Vs. Assistant Commissioner of Income Tax, Circle – 7(1)(2) reported in I.T.(TP)A. No.779 (Bang.) of 2017 / [2020] 116 Taxmann.com 244 (Bangalore – Trib.); wherein the Tribunal has considered exclusion of Infosys BPO Limited and by following the decision of the Delhi Tribunal in the case of Baxter :: 12 :: I.T.A No.:761/CHNY/2017 India Private Limited Vs. Assistant Commissioner of Income Tax in I.T.A. No.6158/Del/2016 for the Assessment Year 2012-2013 directed the A…