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Principal Commissioner of Income Tax-9 Versus M/s. Wns Mortgage Services Pvt. Ltd.

Deduction claimed by the assessee/respondent u/s 10A - foreign inward remittances received were held not to constitute income qualifying for deduction under Section 10A - Held that - It is quite apparent that customized electronic data or product or service clearly falls within the description of an activity that qualifies for deduction under Section 10A. The lower authorities, we also note this, have relied upon certain other decisions, which take the extended or enlarged meaning of the express....... + More

 

 

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Principal Commissioner of Income Tax-9 Versus M/s. Wns Mortgage Services Pvt. Ltd.

 

 

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