M/S. A B KNOWLEDGE SYSTEMS,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.894/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 M/S. Ab Knowledge Systems, 406, Lunkad Sky Station, Viman Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aarfa5025E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 7(3), Pune

transfer of any goods or services from STPI to SEZ or vice-versa and the application of provisions of section 80IA(8) r.w.s. 10AA(9) of the Act was also held to be clearly applicable as the assessee was providing designing, consultancy to both the units. The CIT(A) also rejected the plea of assessee that no discrepancy was found