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
4. The DRP has erred in directing the Assessing Officer to delete disallowance u/s 10A(7) rws 801A(10) when in fact the assessee has earned substantial excessive profits as discussed in Assessment Order.
5. The DRP has erred in directing the Assessing Officer to delete disallowance u/s FBT paid in Australia not treating it as income
