AT & T Global Network Services India Private Limited vs Assistant Commissioner of Income Tax, Circle-1(1)
Parties Involved
Facts Summary
The assessee, AT & T Global Network Services India Private Limited, filed an appeal against the order of the Additional/Joint Commissioner of Income Tax (Appeals), Faridabad, dated 23.03.2025, which arose out of an assessment order dated 17.10.2022 passed under section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2021-22. The assessee raised grounds of appeal regarding the non-grant of deduction of gratuity amounting to INR 85,25,109 and incorrect computation of interest under section 234A and 234B of the Act.…
Decision in favour of
Assessee
Legal Issues
- 1. Non-grant of deduction of gratuity amounting to INR 85,25,109
- 2. Incorrect computation of interest under section 234A and 234B of the Act
Judgment Outcome
Decided in favour of Assessee.
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