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2014 (8) TMI 595 - HC - Income TaxDeduction u/s 10A – Amount paid to engineers for technical services and communication charges - Whether the Tribunal was correct in holding that the amount paid to engineers on site for technical services should be added to the export turnover when computing deduction u/s.10A of the Act – Held that:- The technical services rendered in post-sale services would stand on a different footing when compared to pre-sale services - If any technical service is rendered in the course of export of computer software then the expenditure incurred in that regard cannot be excluded - What has to be excluded is only technical services rendered which is independent of export of computer software - the matter was remitted back to the Assessing Authority to decide whether the technical services rendered was in connection with the computer software business, export of computer software or it is the case of exclusively rendering technical services – Decided in favour of Revenue.
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