NTT DATA GLOBAL DELIVERY SERVICES LTD.,BANGALORE vs. DCIT, NEW DELHI
The appeal of the assessee is partly allowed
ITA 5196/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10
Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)
For Appellant: Shri Purushottam, AdvFor Respondent: Shri Amit Katoch, CIT DR
Section 10Section 10ASection 143
disallowance of deduction under section 10 A, is required to be made on other income and miscellaneous income of the assessee. Accordingly, he held that INR 24 4340 5880/– is other income, though it can be assessed as the business income of the assessee. However same cannot be said to be the income derived from export-oriented undertaking. Therefore
