https://www.taxtmi.com/news?id=4555 Export linked tax incentives for software include software developed abroad and profits from deputed technical manpower as deemed export where work is pursuant to a contract with an Indian eligible unit and a direct nexus exists; absence of separate MSAs alone will not negate benefits, R&D embedded in engineering and design qualifies, separate books are not legally required though unit level verification may be sought, and change in ownership, relocation, or slump sale do not automatically extinguish tax holiday provided conditions are met. en-us Thu, 17 Jan 2013 18:14:30 +0530 Thu, 17 Jan 2013 18:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=4555 Export linked tax incentives for software include software developed abroad and profits from deputed technical manpower as deemed export where work is pursuant to a contract with an Indian eligible unit and a direct nexus exists; absence of separate MSAs alone will not negate benefits, R&D embedded in engineering and design qualifies, separate books are not legally required though unit level verification may be sought, and change in ownership, relocation, or slump sale do not automatically extinguish tax holiday provided conditions are met. News - Thu, 17 Jan 2013 18:14:30 +0530 https://www.taxtmi.com/news?id=4555