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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Exemption u/s 10A - STP unit - exclusion of hardware component ...

Income Tax

September 22, 2022

Exemption u/s 10A - STP unit - exclusion of hardware component from export turnover - Software without loading onto the hardware could not be used and the hardware with the software loaded into it would be unfit for the intended purpose - AO framed an incorrect question for his consideration that whether sale of Hardware which is not manufactured by the assessee could be considered as part of export. - HC

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