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2020 (1) TMI 969 - AT - Income TaxEnhanced deduction u/s 10A - Further deduction claimed u/s 10A in consonance with the APA Agreement entered by the assessee - Whether the assessee has satisfied the conditions of deduction u/s 10A - HELD THAT:- As decided in own case [2019 (12) TMI 153 - ITAT PUNE] proviso to section 92C(4) does not debar deduction u/s 10A on additional income in assessment u/s 92CD; assessment u/s 92CD provides for granting deduction u/s 10A; and the assessee has satisfied the requirement of section 10A(3) read with section 92CD(2), thereby entitling it to deduction u/s.10A on the additional amount. Thus direct the AO to grant deduction claimed in respect of the incremental invoicing pursuant to APA agreement for computing total income. Thus, the grounds of the assessee are allowed.
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