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    <title>2011 (5) TMI 594 - ITAT, DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant the deduction under section 10A. The Tribunal held that the assessee&#039;s activities of preparing and transmitting customized electronic data of eligible candidates for employment in the software industry qualified as IT-enabled services, making it eligible for the deduction. The Tribunal found that the assessee had demonstrated its commercial operations and that the objections raised by the Assessing Officer were not substantiated.</description>
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      <title>2011 (5) TMI 594 - ITAT, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=210121</link>
      <description>The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant the deduction under section 10A. The Tribunal held that the assessee&#039;s activities of preparing and transmitting customized electronic data of eligible candidates for employment in the software industry qualified as IT-enabled services, making it eligible for the deduction. The Tribunal found that the assessee had demonstrated its commercial operations and that the objections raised by the Assessing Officer were not substantiated.</description>
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      <pubDate>Fri, 27 May 2011 00:00:00 +0530</pubDate>
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