https://www.taxtmi.com/caselaws?id=398853 The High Court upheld the lower authorities' decisions, ruling in favor of the assessee and allowing the benefit of deduction under Section 10A of the Income Tax Act. The Court determined that the assessee's activities qualified as back office operations and data processing under relevant notifications, emphasizing the consistency in treatment by the revenue and the thorough evaluation of evidence by lower authorities. The Court concluded that no substantial question of law arose, dismissing the revenue's appeals and affirming the assessee's entitlement to the deduction. en-us Thu, 10 Sep 2020 00:00:00 +0530 Mon, 30 Nov 2020 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398853 The High Court upheld the lower authorities' decisions, ruling in favor of the assessee and allowing the benefit of deduction under Section 10A of the Income Tax Act. The Court determined that the assessee's activities qualified as back office operations and data processing under relevant notifications, emphasizing the consistency in treatment by the revenue and the thorough evaluation of evidence by lower authorities. The Court concluded that no substantial question of law arose, dismissing the revenue's appeals and affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398853