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2018 (11) TMI 1929 - HC - Income TaxComputation of Deduction u/s 10A - Software development charges to be excluded while working out the deduction admissible u/s 10A - HELD THAT:- As first substantial question of law that arises for consideration in the instant appeal is covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD.[2018 (5) TMI 357 - SUPREME COURT] Interest on fixed profit – Benefit of Section 10A and 10B Profits and gains derived from export of articles is different from the income derived from the profits of the business of the undertaking - Second and third substantial questions of law is covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE VS. MOTOROLA INDIA ELECTRONICS (P) LTD., [2014 (1) TMI 1235 - KARNATAKA HIGH COURT]. Hence, he pleads that the present appeal be dismissed.
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