Coforge Limited (Formerly Known As Niit ... vs Acit on 5 July, 2021
revenue: - .................................................................. 10
Analysis and reasons: - ............................................................................................................ 10
Deduction claimed under Section 35DD: - .......................................................................... 11
Disallowance under Section 14A of the Act: - ..................................................................... 16
Commuted/discounted one-time lease ... upholding the disallowance of Rs.44,00,739/- claimed under section 35DD of
the Act, being l/5th of expenses incurred in [the] assessment year