DCIT, CIRCLE- 8(1), NEW DELHI vs. EBIX SOFTWARE INDIA PVT. LTD., NEW DELHI
ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14
Bench: Shri R.K. Panda & Ms Suchitra Kamble
For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 10ASection 115J
Charitable Trust, 308 ITR 161 (SC); and iii) Moolchand Khairati Ram Trust vs. DIT(E), 377 ITR 650 (Del).
34. The ld. Counsel for the assessee submitted that all the four undertakings, i.e.,
Noida SEZ, Nagpur SEZ, Coimbatore SEZ and Uppal SEZ were eligible undertakings wherein deduction claimed stood duly allowed and, therefore, once the deduction was granted