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          Income Tax

          Information technology service

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          Information technology service defined for income tax purposes as service from IT software over IT products yielding value addition. For income tax purposes, information technology service means any service which results from the use of information technology software over a system of information technology products for realising value addition.
                          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.

                                Information technology service defined for income tax purposes as service from IT software over IT products yielding value addition.

                                For income tax purposes, information technology service means any service which results from the use of information technology software over a system of information technology products for realising value addition.


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