AT & T GLOBAL NETWORK SERVICES (I) PVT LTD,GURGAON vs. ACIT, NEW DELHI
In the result appeal of the assessee in ITA No 1059/Del/2015 is partly allowed
ITA 1059/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2017AY 2010-11
Bench: Shri I. C. Sudhir & Shri Prashant Maharishiat & T Global Network Services Dcit, (India) Pvt Ltd., Circle-2(1), Vs. Vatika Lok-1, Block-A, Gurgaon New Delhi Pan:Aafca8810L (Appellant) (Respondent) Dcit, At & T Global Network Services Circle-2(1), (India) Pvt Ltd., Vs. New Delhi Vatika Lok-1, Block-A, Gurgaon Pan:Aafca8810L (Appellant) (Respondent)
For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri C N Swain CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 32Section 35ASection 36Section 37(1)
depreciation under section 32 of the Act on the interest expenditure, amounting to Rs 2,216,117 and Rs 454,131, disallowed in the preceding assessment years (i.e. AY 2008-09 and AY 2009-10
respectively).
2, Ground No. 2 - Disallowance of circuit accruals
2.1
On the facts and circumstances of the case and in law, the learned
