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2013 (1) TMI 512 - HC - Income TaxClaim of deduction u/s 80HHE - assessee had exported customized electronic data - Held that:- CIT(A) as well as the Tribunal has concurrently come to a finding of fact that the respondent assessee is engaged in customizing the data collected by it from various sources to meet specific requirement by its client. Both the authorities under the Act have on a finding of fact negatived the contention of the revenue that the work carried out by the respondent assessee was that of a news agency. Therefore, the activity carried out by the assessee was of transmitting customized electronic data to its client is factually so found by two authorities under the Act. This finding of fact arrived at by the authorities under the Act is not perverse and nor arbitrary so far as deduction under Section 80HHE for data entry is concerned, the same is covered by CBDT notification dated 26.09.2000 wherein the job of data entry has been notified as being computer software service. Therefore, the assessee is entitled to the benefit of Section 80HHE. Also the orders of the Tribunal for the earlier AY i.e. 1999-2000, 2000-2001, 2001-2002 and the subsequent year 2004-2005 have already been dismissed by this court for non-removal of office objections and the department has taken no further action to have the dismissed appeal restored. Therefore the revenue seem to have accepted the orders of the Tribunal for the earlier and also for subsequent Assessment years - in favour of assessee.
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