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2020 (12) TMI 933 - HC - Income TaxDeduction u/s. 10A - Whether the Tribunal was correct in holding that, the assessee's activity of human resources services are IT enabled services, when the assessee was only making available the data base of qualified IT personnel and entitled to deduction u/s. 10A of the Act and recorded a perverse findings? - Whether assessee's activity of human resources services are IT enabled services, when the assessee was only making available the data base of qualified IT personnel and entitled to deduction u/s. 10A of the Act and recorded a perverse findings? - HELD THAT:- Substantial questions of law framed in this appeal have already been answered against the revenue by judgment [2020 (11) TMI 653 - KARNATAKA HIGH COURT]. The aforesaid submission could not be disputed by the learned counsel for the revenue.
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