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Income Tax - Highlights / Catch Notes

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Deduction u/s 10A denied - assessee customized the electronic ...

Income Tax

February 20, 2016

Deduction u/s 10A denied - assessee customized the electronic data and it was admittedly exported. This Tribunal is of the considered opinion that processing the data by the assessee would amount to providing IT enabled service, therefore, the assessee is eligible for exemption u/s 10A - AT

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