TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE
Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 1152/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Feb 2024AY 2018-19
Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent
For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Subramanian .S, JCIT DR
Section 10ASection 10A(9)Section 250
11A) constitutes a stand-alone item in the matter of computation of profits. That is the reason why the consent of "Segment Reporting" stands introduced in the Indian Accounting Standards (AS) by the Institute of Chartered Accountants of India (ICAI).
14. Analysing Chapter V/-A, we find that Sections 80-lB I 80-IA are the Code by themselves
