DCIT, CIRCLE-12(1), NEW DELHI vs. INFRASOFT TECHNOLOGIES LTD.,, MUMBAI
Accordingly, appeal filed by the learned assessing officer is dismissed
ITA 1761/DEL/2019[2007-08]Status: DisposedITAT Delhi25 Nov 2021AY 2007-08
Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Dcit, Vs. Infrasoft Technologies Ltd, Circle-12(1), Unit No. 86 & 87, Sdf Iii, New Delhi Seepz Midc, Andheri East, Mumbai Pan: Aaacb2817R (Appellant) (Respondent)
For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Ramesh Kumar, Sr. DR
Section 10Section 10ASection 143Section 80H
80J(4)(ii). In the instant case, no new land was purchased and neither any new factory was established. Simply, the old and existing infrastructure is being used and there has been no creation of a new establishment/undertaking, which is imperative to claim deduction u/s 10A."
c
For A. Y.2005-06, the assessee has also made claim of deduction u/s
