https://www.taxtmi.com/caselaws?id=353600 The High Court upheld the Tribunal's decision, ruling in favor of the Assessee. The Court found that the Dehradun unit was entitled to exemption under Section 10A as it was the unit from where the software was developed and exported. The Court rejected the Revenue's argument that the Dehradun unit was a sham unit, emphasizing the separate activity conducted there. The judgment underscores the significance of factual findings and compliance with legal provisions in assessing eligibility for tax exemptions under Section 10A of the Income Tax Act. en-us Tue, 12 Dec 2017 00:00:00 +0530 Mon, 08 Jan 2018 10:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353600 The High Court upheld the Tribunal's decision, ruling in favor of the Assessee. The Court found that the Dehradun unit was entitled to exemption under Section 10A as it was the unit from where the software was developed and exported. The Court rejected the Revenue's argument that the Dehradun unit was a sham unit, emphasizing the separate activity conducted there. The judgment underscores the significance of factual findings and compliance with legal provisions in assessing eligibility for tax exemptions under Section 10A of the Income Tax Act. Case-Laws Income Tax Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353600