IMSI (INDIA) PVT. LTD.,DEHRADUN vs. JCIT, DEHRADUN
In the result, all the three appeals filed by the assessee in ITA
ITA 53/DEL/2017[2011-12]Status: DisposedITAT Dehradun26 Aug 2021AY 2011-12
Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble
For Appellant: Shri Ashwani Kumar, AdvFor Respondent: Shri N.C. Upadhyay, CIT-DR
Section 234BSection 80Section 80I
269/- on account of deduction claimed under section 80IC as made by the Learned Joint Commissioner of Income Tax Range-
2, Dehradun, ("Ld. AO").
2) The Ld. CIT (A) has erred on facts and in law in holding that the appellant is not rendering services in the field of Information and Communication Technology ("ICT") industry required for claiming deduction
