E-GAIN COMMUNICATIONS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
ITA 2675/PUN/2017[2013-14]Status: DisposedITAT Pune17 Jun 2022AY 2013-14
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2675/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 E-Gain Communications Pvt. Vs. Dcit, Circle-1(2), Pune. Ltd., Office No.702, 7Th Floor, B-1, The Cerebrum It Park, Vadgaon Sheri, Kalyani Nagar, Pune- 411014. Pan : Aaacn9946R Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By Shri Arvind Desai : Date Of Hearing : 06.06.2022 Date Of Pronouncement : 17.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 13, Pune. [‘The Cit(A)’] Dated 11.08.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Wholly Owned Subsidiary Of Egain Communication
For Appellant: Shri Madhur Agarwal
Section 10ASection 92C
10A of the Income Tax Act, 1961 (‘the Act’). The assessee company also reported the following international transactions :-
Sr.
Nature of the AE
Description
Amount in Rs. Method used
No.
1
eGain Communication Corp.
Software
30,42,26,067 TNMM
Development
Services
2
eGain Communication Corp.
Reimbursement of 22,04,073 CUP expenses Recd
3
eGain Communication Corp.
Reimbursement
