https://www.taxtmi.com/caselaws?id=291908 The Tribunal allowed the assessee's appeals, granting a 100% deduction under Section 10A for software export profits, dismissing the department's appeals. It concluded the assessee genuinely engaged in software development and export, with insufficient evidence from the department to prove fabrication or fraudulent claims. Protective additions for H1B visa fees were deleted, confirming substantive assessments elsewhere. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 13 Nov 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291908 The Tribunal allowed the assessee's appeals, granting a 100% deduction under Section 10A for software export profits, dismissing the department's appeals. It concluded the assessee genuinely engaged in software development and export, with insufficient evidence from the department to prove fabrication or fraudulent claims. Protective additions for H1B visa fees were deleted, confirming substantive assessments elsewhere. Case-Laws Income Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291908