https://www.taxtmi.com/caselaws?id=374425 The Tribunal upheld the order of the Commissioner of Income Tax (Appeals), allowing the deduction under Section 10A to the assessee, a Private Limited Company engaged in software development services for its export-oriented unit. The Revenue's appeal against the deletion of the addition made under Section 10A was dismissed, as the Tribunal relied on legal precedents and interpretations of relevant Circulars, concluding that the deduction could be claimed independently of other units or undertakings of the assessee. en-us Wed, 30 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374425 The Tribunal upheld the order of the Commissioner of Income Tax (Appeals), allowing the deduction under Section 10A to the assessee, a Private Limited Company engaged in software development services for its export-oriented unit. The Revenue's appeal against the deletion of the addition made under Section 10A was dismissed, as the Tribunal relied on legal precedents and interpretations of relevant Circulars, concluding that the deduction could be claimed independently of other units or undertakings of the assessee. Case-Laws Income Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374425