DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. IGATE COMPUTER SYSTEM LTD.,, PUNE
In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed
ITA 299/PUN/2016[2011-12]Status: DisposedITAT Pune18 Mar 2019AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12
For Appellant: Shri C.H. Naniwadekar
Section 10ASection 10A(2)Section 143(3)Section 234C
section 10A and holding that the unit at TTC BPO is formed by splitting up and reconstruction of the existing
BPO business of the assessee which is being carried on at NDA 58 unit and thereby netting the profits of the TTC, BPO business against the loss of the NDA 58 unit for the purpose of allowing deduction
