THE COMMISSIONER OF INCOME TAX-I, vs. AYYAPPA INFRA PROJECTS PVT LTD.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10A (2) of the Income Tax Act. The petitioner has placed reliance on certain circulars in support of the contention that the petitioner is also eligible for 100% deduction of Income Tax. WP(C) No. 673 of 2014 3 3. The petitioner had availed the services of an US Company called M/s. Points and Lines LLC, USA and also outsourced