https://www.taxtmi.com/caselaws?id=400898 The court ruled in favor of the assessee, determining that the company's provision of human resource services, particularly in maintaining a database of qualified IT personnel and facilitating recruitment, qualified as IT enabled services under Section 10A. The court's decision was supported by the Notification dated 26.09.2000, which included human resources services as eligible for deduction. As a result, the court dismissed the revenue's appeal, upholding the assessee's entitlement to the deduction under Section 10A of the Income Tax Act, 1961 for the Assessment Year 2007-08. en-us Thu, 12 Nov 2020 00:00:00 +0530 Thu, 24 Dec 2020 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400898 The court ruled in favor of the assessee, determining that the company's provision of human resource services, particularly in maintaining a database of qualified IT personnel and facilitating recruitment, qualified as IT enabled services under Section 10A. The court's decision was supported by the Notification dated 26.09.2000, which included human resources services as eligible for deduction. As a result, the court dismissed the revenue's appeal, upholding the assessee's entitlement to the deduction under Section 10A of the Income Tax Act, 1961 for the Assessment Year 2007-08. Case-Laws Income Tax Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400898