Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2006 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (10) TMI 206 - ITAT MADRAS-BExtract: ....... the content. In view of this, we hold that creation of website is designing within the definition of the word design for the purpose of claiming of deduction under section 80-O of the Act. Accordingly, we allow the claim of the assessee and the orders of the lower authorities ate set aside. 11. In the result, the appeal of the assessee is allowed.
|