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2016 (11) TMI 285 - AT - Income TaxClaim of deduction under section 10A - Held that:- As decided in assessee's own case for assessment year 2006-07 the assessee is involved in providing back office support and thereby entitled to the benefit under the definition of the term „computer software‟. Its activities are in the nature of data processing, customization of data, acting as the back office of the parent company and acting as support center to the parent company. Clearly it could not have been deprived of the benefit of Section 10A, as is argued by the revenue. This contention is accordingly rejected as unmerited - Decided in favour of assessee
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