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    <title>2020 (10) TMI 711 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal by the assessee, holding that the service fees had a clear nexus with the supply of software and were integral to the business. Consequently, the assessee was entitled to claim the deduction under Section 80IC for the service income of Rs. 62,13,596. The judgment was pronounced on 14th October 2020.</description>
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      <description>The Tribunal allowed the appeal by the assessee, holding that the service fees had a clear nexus with the supply of software and were integral to the business. Consequently, the assessee was entitled to claim the deduction under Section 80IC for the service income of Rs. 62,13,596. The judgment was pronounced on 14th October 2020.</description>
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