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    <title>2020 (12) TMI 933 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka dismissed the appeal, affirming that the assessee&#039;s human resources services qualified as IT-enabled services for deduction under section 10A of the Income Tax Act, 1961. The Court relied on a previous judgment where similar issues were addressed, ruling in favor of the assessee. Consequently, the substantial questions of law in the present appeal were answered against the revenue and in favor of the assessee, leading to the dismissal of the appeal.</description>
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      <title>2020 (12) TMI 933 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402134</link>
      <description>The High Court of Karnataka dismissed the appeal, affirming that the assessee&#039;s human resources services qualified as IT-enabled services for deduction under section 10A of the Income Tax Act, 1961. The Court relied on a previous judgment where similar issues were addressed, ruling in favor of the assessee. Consequently, the substantial questions of law in the present appeal were answered against the revenue and in favor of the assessee, leading to the dismissal of the appeal.</description>
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      <pubDate>Mon, 30 Nov 2020 00:00:00 +0530</pubDate>
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