DCIT Vs. Personiv Contact Centres India Private Limited
Parties Involved
Facts Summary
The assessee, Personiv Contact Centres India Private Limited, engaged in the business of information technology enabled services (ITES), filed its return of income declaring an income of Rs 1,83,60,940/- for the Assessment Year 2017-18. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income Tax Act, 1961 were issued. The Assessing Officer completed the assessment and made additions under section 40(a)(i) of the Act amounting to Rs 1,57,69,369/- and disallowed excess depreciation claimed amounting to Rs 18,503/-. Aggrieved by the order of the Assessing Officer, the assessee appealed to the National Faceless Appeal Centre, Delhi, which allowed the appeal on 21-02-2024. The revenue then appealed to the Income Tax Appellate Tribunal.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal filed by the revenue is admissible?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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