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1 result for “disallowance”+ Section 44Bclear

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Section 10A7

M/S. BIRLASOFT LIMITED (FORMERLY KNOWN AS KPIT CUMMINS INFOSYSTEMS LTD.,),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(5), BANGALORE

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 739/BANG/2010[2005-06]Status: DisposedITAT Bangalore14 May 2024AY 2005-06

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06 M/S. Birlasoft Ltd. (Formerly Known As Kpit Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, Of Income Tax, Phase – 1, Midc Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. Pan: Aaack7308N Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT –DR
Section 10ASection 10BSection 143(3)

section 10A. 2.3 The Ld.AO thus passed the assessment order making an addition in the hands of the assessee at Rs.1,59,40,469/-. Page 7 3. Aggrieved by the order of the Ld.AO, assessee preferred an appeal before the Ld.CIT(A). 3.1 The Ld.CIT(A) dismissed the appeal by upholding the additions made in the assessment order