M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE
In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed
ITA 23/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10
Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz
For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)
Section 10ASection 115JSection 143(3)Section 234BSection 92C
44C in regard to the expatriate employees, the deduction relating to asst. yrs. 1992-93 to 1994-95 would be permissible in asst. yr. 1995-96 as per proviso to Section 40(a)(i). For asst. yr. 1995-96, the assessee has paid the tax and, therefore, Section 40(a) is not attracted. The assessee shall be entitled to deduction
