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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Vikas Awasthy, Judicial Member, Brajesh Kumar Singh, Accountant Member
HCL Technologies Limited – Appellant
Versus
Asst. Commissioner of Income Tax, Central Circle-2, New Delhi – Respondent
| Table of Content |
|---|
| 1. case background and assessee's business facts (Para 1 , 2 , 3) |
| 2. section 10a deduction: separate undertakings dispute (Para 4 , 5) |
| 3. export turnover adjustments under section 10a (Para 6) |
| 4. section 10a losses set-off against other income (Para 7) |
| 5. depreciation rate on computer peripherals (Para 8) |
| 6. section 14a disallowance and rule 8d applicability (Para 9) |
| 7. section 10a deduction for overseas branch profits (Para 10) |
| 8. software license fees: revenue vs capital expenditure (Para 12) |
| 9. foreign tax credit eligibility for section 10a income (Para 13) |
| 10. ddt restriction under relevant dtaa article 10 (Para 14) |
| 11. education cess deductibility before return due date (Para 15) |
| 12. investment income inclusion in section 10a profits (Para 16) |
| 13. interest charge under sections 234b/c/d consequential (Para 17 , 18) |
| 14. forward contract losses: hedging vs speculative (Para 19) |
| 15. appeals partly allowed with directions (Para 21) |
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08]
HCL Technologies Limi
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