Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1507 - AT - Income TaxEligibility of deduction u/s.10A - as per revenue assessee simply providing legal services to its clients and not doing any type of business mentioned in Section 10A - CIT-A allowed deduction - HELD THAT:- As decided in own case services rendered by the assessee falls under the definition of computer software and it was eligible for deduction u/s.10A of the Act. Nothing was brought by the Department to warrant a different view for the present assessment year. Assessee was carrying on the same business. We are therefore not inclined to interfere with the order of the CIT (A). - Decided against revenue.
|