https://www.taxtmi.com/caselaws?id=246769 The tribunal allowed the appeal, directing the AO to grant the exemption under Section 10A of the Income-tax Act for the appellant's activities involving the development and export of telecom billing software. The tribunal found the appellant eligible for the exemption, emphasizing the broad interpretation of "computer software" under Section 10A. Additionally, the tribunal ruled in favor of the appellant regarding the disallowance of charges paid for onsite software development and the purchase and development of software. The disallowance under Section 40(a)(ia) was also overturned in favor of the appellant. en-us Fri, 28 Mar 2014 00:00:00 +0530 Mon, 21 Apr 2014 21:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246769 The tribunal allowed the appeal, directing the AO to grant the exemption under Section 10A of the Income-tax Act for the appellant's activities involving the development and export of telecom billing software. The tribunal found the appellant eligible for the exemption, emphasizing the broad interpretation of "computer software" under Section 10A. Additionally, the tribunal ruled in favor of the appellant regarding the disallowance of charges paid for onsite software development and the purchase and development of software. The disallowance under Section 40(a)(ia) was also overturned in favor of the appellant. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246769