https://www.taxtmi.com/caselaws?id=221606 The High Court upheld the validity of the approval granted by the Director of STPI under Section 10A of the Income Tax Act, affirmed the revenue nature of software expenses, and clarified the interpretation of conditions under Section 10A(2) for software technology parks. Consequently, the Court dismissed the appeal, finding no substantial question of law requiring determination. en-us Tue, 26 Feb 2013 00:00:00 +0530 Mon, 01 Jul 2013 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221606 The High Court upheld the validity of the approval granted by the Director of STPI under Section 10A of the Income Tax Act, affirmed the revenue nature of software expenses, and clarified the interpretation of conditions under Section 10A(2) for software technology parks. Consequently, the Court dismissed the appeal, finding no substantial question of law requiring determination. Case-Laws Income Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221606