CGI INFORMATION SYSTEMS vs. DEPUTY COMMISSIONER OF

Appeals are allowed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

disallowed the benefit under Section 10A of the IT Act for A.Y.1998-99. For the said reason among others, ITAT has dismissed the appeal concurring with the finding of the CIT(A). 7 (2017)88 taxmann.com 69 (SC) (para 13) - 9 - 11. In the assessment order for the A.Y. 1997-98, the AO has recorded thus: "3. As in the earlier

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA