GEO CONVEST LTD vs. DCIT CIRCLE-12 (1),

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

35A to 35E of the Act or cannot be allowed under the provisions of the income tax Act. The assessee is also agreed that on 20/12/2001 the company installed and put to commercial use 50 seats of the call centre and the remaining 92 seats were still under installation/implementation and thus business commenced on 20/12/2001. However, the contention

DCIT CIRCLE-12 (1) vs. GEO CONNECT LTD,

In the result, appeals filed by the assessee in ITA Nos