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          Specified knowledge based industry or service defined for tax eligibility to include IT software, IT services, entertainment, pharma and biotech. The definition of specified knowledge based industry or service lists information technology software, information technology service, entertainment service, pharmaceutical industry, biotechnology industry, and any other industry or service as may be specified by the Central Government, serving as the definitional gateway for eligibility under the relevant tax provision.
                            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.

                                  Specified knowledge based industry or service defined for tax eligibility to include IT software, IT services, entertainment, pharma and biotech.

                                  The definition of specified knowledge based industry or service lists information technology software, information technology service, entertainment service, pharmaceutical industry, biotechnology industry, and any other industry or service as may be specified by the Central Government, serving as the definitional gateway for eligibility under the relevant tax provision.


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