DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR
In the result, the appeal filed by the revenue is allowed
ITA 50/CTK/2015[2011-12]Status: DisposedITAT Cuttack26 Apr 2017AY 2011-12
Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12
For Appellant: Shri Bibek Mohanty, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 10ASection 10BSection 139(1)
Charitable & Chaleshwar
Temple Trust (supra) are of no relevance because these judgements are of two different High Courts but this aspect of the matter is covered against the assessee by the judgement of Hon’ble Apex Court cited by the Ld. D.R.
14. The 2nd submission of the Ld. A.R. in the written submission is this that requirement of filing