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2016 (8) TMI 763 - AT - Income TaxDeduction u/s 10(B)- denial of claim holding that the assessee, a firm of Advocate & Solicitors engaged in production and export of customized electronic data or legal database is not eligible for deduction - Held that:- The work of the assessee i.e. compiling, editing, data processing and legal data-base is transmitted or exported from India to outside India by any means and lieu earned foreign exchange, which is eligible for deduction u/s 10B of the Act, the CIT (A) rightly allowed the claim of the assessee and we confirm the same. The appeal of the Revenue is dismissed. - Decided in favour of assessee
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