https://www.taxtmi.com/caselaws?id=266788 The court held that income earned by the assessee through 'on-site' development of software by its Associated Enterprise (AE) is eligible for deduction under Section 10A of the Income Tax Act. The court emphasized interpreting Section 10A liberally and rejected the argument that the benefit is site-specific. The court considered CBDT Circulars in favor of the assessee and dismissed the appeals, ruling in favor of the assessee on the substantial question of law. en-us Wed, 29 Jul 2015 00:00:00 +0530 Fri, 23 Oct 2015 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266788 The court held that income earned by the assessee through 'on-site' development of software by its Associated Enterprise (AE) is eligible for deduction under Section 10A of the Income Tax Act. The court emphasized interpreting Section 10A liberally and rejected the argument that the benefit is site-specific. The court considered CBDT Circulars in favor of the assessee and dismissed the appeals, ruling in favor of the assessee on the substantial question of law. Case-Laws Income Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266788