https://www.taxtmi.com/caselaws?id=211400 The High Court ruled in favor of the assessee, affirming that software development qualifies as the manufacture of goods for deduction under section 80HHC of the Income-tax Act. The Court also held that the introduction of section 80HHE does not affect claiming deductions under section 80HHC for the period before its enactment. Therefore, the assessee was entitled to the deductions under section 80HHC for software development and the period preceding the introduction of section 80HHE. en-us Mon, 02 Jan 2012 00:00:00 +0530 Wed, 16 May 2012 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211400 The High Court ruled in favor of the assessee, affirming that software development qualifies as the manufacture of goods for deduction under section 80HHC of the Income-tax Act. The Court also held that the introduction of section 80HHE does not affect claiming deductions under section 80HHC for the period before its enactment. Therefore, the assessee was entitled to the deductions under section 80HHC for software development and the period preceding the introduction of section 80HHE. Case-Laws Income Tax Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211400