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
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 tax.
6. The Hon'ble DRP erred in allowing assessee's claim u/s 40a(i) in respect
