Delhi High Court - Orders
Aricent Technologies Holding Ltd ... vs Dcit,Circle-11(1), New Delhi on 11 January, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~37
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1015/2019 & CM No.54663/2019
ARICENT TECHNOLOGIES HOLDING LTD
(FORMERLY KNOWN AS FLEXTRONICS
SOFTWARE SYSTEM LTD. ..... Appellant
Through: Mr. Ajay Vohra, Sr. Adv. with
Mr. Neeraj Jain & Mr. Aniket D.
Agrawal, Advs.
Versus
DCIT,CIRCLE-11(1), NEW DELHI ..... Respondent
Through: Mr. Sanjay Kumar & Ms. Easha
Kadian, Advs.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 11.01.2023
1. The following question of law arises for consideration of this Court:
"Whether in the circumstances of the case, the Tribunal erred in law in not allowing the set-off for loss of a unit eligible for deduction under Section 10B of the Act against taxable profits of other non-eligible units considering that profits from other eligible units had not been brought to tax?
2. The appellant has already filed its written submissions. The respondent is also at liberty to file the written submissions along with the authorities, if any, which the respondent seeks to rely upon.
3. List for final hearing on 22.02.2023.
VIBHU BAKHRU, J AMIT MAHAJAN, J JANUARY 11, 2023 'gsr' Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:13.01.2023