High Courts03 Dec 2024Dismissed

CIT – I Vs M/s. Birlasoft Ltd

Delhi High Court · (2024) 12 DEL CK 1590

Income Tax Act, 1961-Section 4, 2(31), 10A, 10A(1) first proviso, 10A(2), 10A(2)(ii), 10A(2)(iii), 10B, 10B(1), 10B(2), 10B(2)(ii), 11, 12, 70, 72, 74, 80-I, 92, 92(1), 92(2), 92A(2), 92B, 92BA, 92C, 92C(1), 92C(2) second proviso, 92CA(2B), 92CA(3), 92E, 92F, 92F(iii), 143(2), 260AIncome Tax Rules, 1962-Rule 10A, 10A(d), 10AB, 10B, 10B(1)(e), 10E, 16D, 19B(1)(e)Companies Act, 1956