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2011 (7) TMI 531 - HC - Income TaxDeduction under Section 10A disallowed - assessee was engaged in development of computer software a- Held that:- As it was found that the assessee had its business in another STPI area before shifting to the new STPI premise, where the production was carried out after 12.01.2001 and thus, the assessee fulfilled the criteria of having made production before 12th January, 2001 from another premise which was also a STPI area, and after 12th January period, it shifted to new STPI premise. Therefore, pre-condition set by Software Technology Park, Gandhinagar was fulfilled - The assessee also was found having sufficient number of computers and again, software was produced by own employees whose salaries and allowances to the tune of Rs.31,71,464/- was established and there was no material to show that the assessee has purchased any readymade developed computer software for exporting it - Decided in favour of assessee.
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