https://www.taxtmi.com/caselaws?id=428036 The court allowed the appeal, ruling in favor of the appellant, and granted the deduction under Section 10A for the hardware component as part of the export turnover. The court held that software and hardware are inseparable, with the export of software inherently including the hardware component. The Assessing Officer and CIT(A) were found to have framed incorrect questions regarding the eligibility for the benefit under Section 10A. en-us Fri, 26 Aug 2022 00:00:00 +0530 Thu, 22 Sep 2022 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428036 The court allowed the appeal, ruling in favor of the appellant, and granted the deduction under Section 10A for the hardware component as part of the export turnover. The court held that software and hardware are inseparable, with the export of software inherently including the hardware component. The Assessing Officer and CIT(A) were found to have framed incorrect questions regarding the eligibility for the benefit under Section 10A. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428036