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
disallowed for the reason of non-deduction of tax. So, however, the deduction shall have to be considered for asst. yr. 1995-96 as per proviso to Section 40(a)(i).
25. Thus, subject to verification that the claim of remuneration and tax deductible has not been taken into account under Section 44C
