https://www.taxtmi.com/caselaws?id=355022 The High Court upheld the CIT(A)'s decision to allow the deduction claimed under Section 10A for A.Y. 2007-08, despite the Assessing Officer's initial denial. The Court determined that the assessee's provision of services akin to call centers qualified for the deduction, even though the transactions were with the parent company. It was established that the activities fell within the definition of "computer software" under Section 10A, emphasizing the broad interpretation of services eligible for deduction. The Court dismissed the appeal, relying on previous judgments and the CBDT Circular to support the assessee's eligibility for the deduction. en-us Mon, 29 Jan 2018 00:00:00 +0530 Thu, 08 Feb 2018 07:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355022 The High Court upheld the CIT(A)'s decision to allow the deduction claimed under Section 10A for A.Y. 2007-08, despite the Assessing Officer's initial denial. The Court determined that the assessee's provision of services akin to call centers qualified for the deduction, even though the transactions were with the parent company. It was established that the activities fell within the definition of "computer software" under Section 10A, emphasizing the broad interpretation of services eligible for deduction. The Court dismissed the appeal, relying on previous judgments and the CBDT Circular to support the assessee's eligibility for the deduction. Case-Laws Income Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355022