TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE
In the result, the appeal of the assessee is partly allowed
ITA 1599/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Mar 2016AY 2008-09
Bench: Shri Abraham P George & Shri Vijay Pal Rao
For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Neera Malhotra, Addl. CIT (D.R)
Section 10ASection 133(6)Section 143(3)Section 144C(5)Section 92C(2)
u/s 10A and 10B was no longer in the nature of exemption but it is in the nature of deduction. By considering the amendment/substitution of sec.
10A and 10B vide Finance Act, 2000 w.e.f. 1/4/2001, Hon'ble jurisdictional High
Court vide judgment in the case of Yokogawa India Ltd.(supra) has held in paras.16 to 23 as under
