FIS Global Business Solutions India Pvt. Ltd. Vs DCIT, Circle-7(1), New Delhi-110002
Case No: ITA No. 3595/Del/2025
Court: Income Tax Appellate Tribunal Delhi Bench ‘E’, New Delhi
Date: 1/28/2026
Parties Involved
appellantFIS Global Business Solutions India Pvt. Ltd.
respondentDCIT, Circle-7(1), New Delhi-110002
Facts Summary
The case pertains to the appeal filed by FIS Global Business Solutions India Pvt. Ltd. against the denial of section 80JJAA deduction in the assessment order dated 08.04.2021 by the Income Tax Officer. The appellant had initially claimed a deduction under section 80JJAA amounting to Rs. 58,12,704/- in the return filed on 28.11.2018. Subsequently, with the amendment under section 80JJAA, the appellant filed a revised claim of deduction amounting to Rs. 3,07,55,995/-. The Revenue argued that the c…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appellant is entitled to claim deduction under section 80JJAA of the Income Tax Act, 1961 after filing a revised return?
Precedents Relied Upon
6 precedents cited in this judgement.