DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD
In the result, the appeal of the Revenue is allowed
ITA 151/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jul 2023AY 2019-20
Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi
For Appellant: Sri M. P. Lohia, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 10ASection 139(1)Section 143(1)
AC has rightly disallowed deduction claimed u/s. 10AA of the Act.
The Ld. CIT(A) after considering relevant facts has rightly upheld the additions made by the AO.
8. In the light of the case laws cited and respectively following the decision of the Hon'ble Supreme Court in the case of Pr.CIT
Wipro Ltd. it may be considered view
