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    Deduction / Exemption u/s. 10A - irrespective of the fact...

    Human resource service providers can claim Section 10A Income Tax deduction, including employee training for clients.

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    Income TaxNovember 21, 2020Case LawsHC

    Deduction / Exemption u/s. 10A - irrespective of the fact whether or not the assessee provides training to its employees or to the employees who are recruited by its clients, since, the assessee is engaged in providing human resource services, its case is squarely covered by Notification dated 26.09.2000. Therefore, the assessee is entitled to the benefit of deduction u/s 10A - HC

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