Export of computer software tax benefits: clarification directs departmental representatives to apply CBDT circular to avoid contested appeals. The CBDT issued a clarificatory Circular addressing application of direct tax benefits to entities exporting computer software and instructed field authorities to ensure Departmental Representatives and Standing Counsels bring the Circular to the notice of appellate authorities and courts so that matters covered by the Circular are not contested in further appeals, with the objective of avoiding frivolous litigation.
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Export of computer software tax benefits: clarification directs departmental representatives to apply CBDT circular to avoid contested appeals.
The CBDT issued a clarificatory Circular addressing application of direct tax benefits to entities exporting computer software and instructed field authorities to ensure Departmental Representatives and Standing Counsels bring the Circular to the notice of appellate authorities and courts so that matters covered by the Circular are not contested in further appeals, with the objective of avoiding frivolous litigation.
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