M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI
In the result the ground No
ITA 510/DEL/2014[2005-06]Status: DisposedITAT Delhi23 Sept 2016AY 2005-06
Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)
For Appellant: Shri Salil Kapoor, AdvFor Respondent: Sh. Amit Ray, Sr. DR
Section 10ASection 10A(7)Section 115JSection 147Section 148Section 80I
section 10A of the Act is a beneficial provision and should be given such an interpretation so as to grant the tax incentive intended by the legislation.”
4. Brief facts of the case are that assessee, a company engaged in the business of providing ITes services, filed return of income on 28.10.2005 declaring Nil income. While filing return of income
