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    <title>2015 (3) TMI 930 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal in I.T.A. No. 1023/Chd/2008, granting exemption under section 10B for software sales through licenses. The Tribunal dismissed the Revenue&#039;s appeals in I.T.A. Nos. 1008/Chd/2008 and 652/Chd/2011, upholding the CIT(A)&#039;s decisions that data entry work qualifies for section 10B benefits and that income from software exports should be classified as sale proceeds. The cross-objections raised by the assessee were dismissed as &quot;not pressed.&quot;</description>
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    <pubDate>Wed, 08 Jan 2014 00:00:00 +0530</pubDate>
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      <title>2015 (3) TMI 930 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=257996</link>
      <description>The Tribunal allowed the assessee&#039;s appeal in I.T.A. No. 1023/Chd/2008, granting exemption under section 10B for software sales through licenses. The Tribunal dismissed the Revenue&#039;s appeals in I.T.A. Nos. 1008/Chd/2008 and 652/Chd/2011, upholding the CIT(A)&#039;s decisions that data entry work qualifies for section 10B benefits and that income from software exports should be classified as sale proceeds. The cross-objections raised by the assessee were dismissed as &quot;not pressed.&quot;</description>
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      <pubDate>Wed, 08 Jan 2014 00:00:00 +0530</pubDate>
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