https://www.taxtmi.com/caselaws?id=290411 The Tribunal upheld the CIT (A)'s decision, affirming the assessee's eligibility for a deduction under section 10A of the Income-tax Act, 1961. The Tribunal determined that the services provided by the assessee, including data processing for legal matters, fell within the definition of computer software services, making them eligible for the deduction. Despite the Revenue's appeal arguing otherwise, the Tribunal found no reason to overturn its previous ruling in the assessee's favor and dismissed the Revenue's appeal, maintaining the eligibility of the assessee for the deduction under section 10A. en-us Fri, 07 Aug 2015 00:00:00 +0530 Fri, 25 Sep 2020 02:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290411 The Tribunal upheld the CIT (A)'s decision, affirming the assessee's eligibility for a deduction under section 10A of the Income-tax Act, 1961. The Tribunal determined that the services provided by the assessee, including data processing for legal matters, fell within the definition of computer software services, making them eligible for the deduction. Despite the Revenue's appeal arguing otherwise, the Tribunal found no reason to overturn its previous ruling in the assessee's favor and dismissed the Revenue's appeal, maintaining the eligibility of the assessee for the deduction under section 10A. Case-Laws Income Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290411