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2012 (12) TMI 77 - GUJARAT HIGH COURTDeduction under section 10A of the Income Tax Act - 100% Export oriented unit for Software – Held that:- There was a change of name, which is also duly approved by the ROC - Copy of declaration of Software export through data communication link with the company in SOFTEX from the Software Technology Park of India along with purchase orders made by the customers, confirmation of the same, invoice raised to clients and foreign inward remittance certificates from banks confirming receipt of money in the form of foreign exchange were furnished. Certificate regarding qualification of both the Directors was also furnished. The assessee company has made genuine exports, earned foreign exchange, which is not doubted by any other authorities except the A.O - exemption under section 10A of the Income Tax Act allowed – In favor of assessee
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