CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE
In the result, the appeal of the assessee is allowed
ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21
Bench: Shri R.K. Panda & Ms. Astha Chandra
For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)
paper book refers).
5.1
Referring to the amended provisions inserted with Finance Act, 2022
as an Explanation 3 to section 40(1)(ii) of the Act with retrospective effect from AY 2005-06 r.w.s. 155(18) of the Act, the Ld. AR further submitted that where an application is made
