DCIT vs. EXL Service.Com (India) Pvt. Ltd.
Case No: ITA No.4625/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’
Date: 3/26/2025
Parties Involved
appellantDCIT, Circle-7(1), Delhi
respondentEXL Service.Com (India) Private Limited
Facts Summary
In this case, the CPC passed an order under section 143(1) of the Income Tax Act, 1961 on 21/02/2020 making certain adjustments to the income declared by the assessee, EXL Service.Com (India) Private Limited. The assessee filed an appeal against this intimation order, which was decided by the Additional/Joint Commissioner of Income Tax (Appeals) - 12, Mumbai on 13.08.2023, allowing substantial relief. Aggrieved by this order, the revenue filed an appeal before the Tribunal, challenging the delet…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the Ld. CIT(A) erred in deleting the addition of Rs. 13,77,80,885/- made on account of amount mismatch in respect of amount disallowed under section 43B of the Act.