BIRLASOFT (INDIA) LIMITED Vs. DCIT

JUDGEMENT

(1.) THIS is the first appeal preferred by the assessee against the assessment order dated 19.02.2014 passed by the AO under section 143(3) read with Section 144C of the Income Tax Act,, 1961 (herein after "the Act"), in pursuance to direction issued by after the Dispute Resolution Panel (DRP) for Assessment Year 2009 -10.

(2.) GROUND No. 1 is general in nature and it needs no adjudication inasmuch as all other grounds taken in the appeal shall take care of the additions made by the AO in the assessment order.

(3.) THE relevant facts giving rise to this issue are discussed in ensuing paras.