Teleperformance Global Business Pvt. Ltd. Vs. DCIT, Circle-4, Gurgaon
Case No: ITA No. 4810/DEL/2016
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH
Date: 3/5/2025
Parties Involved
appellantTeleperformance Global Business Pvt. Ltd.
respondentDCIT, Circle-4, Gurgaon
Facts Summary
This appeal by the Assessee, Teleperformance Global Business Pvt. Ltd., is preferred against the order of the Ld. Commissioner of Income Tax [Appeals]-2, Gurgaon dated 14.6.2016 pertaining to assessment year 2009-10. The primary issue in the case is the disallowance of the claim of depreciation on goodwill acquired under a slump sale agreement. The assessee's counsel submitted that the claim was made before the Assessing Officer (AO) during the assessment proceedings but was rejected. The First …
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of claim of depreciation on goodwill acquired under a slump sale agreement.
Precedents Relied Upon
2 precedents cited in this judgement.