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2023 (6) TMI 1226 - SC ORDERDeduction u/s 10A in respect of provisions written back towards link charges and annual day expenses and the said claim was not derived by an undertaking from the export of article or thing or computer software - HELD THAT:- This Court is of the opinion that no interference is called for in the impugned judgment and order of the High Court [2021 (1) TMI 168 - MADRAS HIGH COURT] The question of law will be considered on its own merits in the pending CA No. 9175 of 2018 (appeal from CIT v. HEWLETT PACKARD GLOBAL SOFT LTD. 2017 (11) TMI 205 - KARNATAKA HIGH COURT. SLP is dismissed in the above terms.
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