https://www.taxtmi.com/caselaws?id=178373 The Tribunal upheld the order of the ld. CIT (A) and dismissed the Revenue's appeal challenging the eligibility of an assessee for deduction u/s 10B based on separate auditor's reports for export of computer software from two units in Chennai and Delhi. The Tribunal found the assessee had complied with the necessary requirements under the Act, including the conditions specified for export of computer software. Consequently, the appeal of the Revenue was dismissed, affirming the decision in favor of the assessee. en-us Fri, 16 Nov 2012 00:00:00 +0530 Wed, 03 Feb 2016 14:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178373 The Tribunal upheld the order of the ld. CIT (A) and dismissed the Revenue's appeal challenging the eligibility of an assessee for deduction u/s 10B based on separate auditor's reports for export of computer software from two units in Chennai and Delhi. The Tribunal found the assessee had complied with the necessary requirements under the Act, including the conditions specified for export of computer software. Consequently, the appeal of the Revenue was dismissed, affirming the decision in favor of the assessee. Case-Laws Income Tax Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178373