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        Case ID :
        Income Tax

        Issues relating to export of computer software Direct tax benefits -Clarification reg.

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        Tax benefit clarifications for software exports require field authorities to follow guidance and refrain from further appeals. Field authorities must follow the CBDT Circular clarifying tax treatment of computer software export benefits; Assessing Officers taking divergent views are to conform to the Circular in letter and spirit, and no further appeals should be filed on issues already clarified by the Circular even if assessments predate it.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Tax benefit clarifications for software exports require field authorities to follow guidance and refrain from further appeals.

                            Field authorities must follow the CBDT Circular clarifying tax treatment of computer software export benefits; Assessing Officers taking divergent views are to conform to the Circular in letter and spirit, and no further appeals should be filed on issues already clarified by the Circular even if assessments predate it.


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