TMI Blog2015 (8) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... s under the definition of computer software and it was eligible for deduction u/s.10A of the Act. Nothing was brought by the Department to warrant a different view for the present assessment year. Assessee was carrying on the same business. We are therefore not inclined to interfere with the order of the CIT (A). - Decided against revenue. - I.T.A. No. 605/Bang/2015 - - - Dated:- 7-8-2015 - SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar also, CIT (A) had followed his own decision for A. Ys. 2006-07 and 2006-07. 03. Ld. DR submitted that assessee was not entitled for deduction u/s.10A of the Act since it was simply providing legal services to its clients and not doing any type of business mentioned in Section 10A of the Act. 04. We have perused the orders and heard the contentions. We find that CIT (A) had relied on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r legal matters like making patent applications, etc. The work done by the appellant will come clearly under the category of data processing back office operation, legal data base and remote maintenance. Thus it has been held by the coordinate bench that the services rendered by the assessee falls under the definition of computer software and it was eligible for deduction u/s.10A of the Act. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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