https://www.taxtmi.com/caselaws?id=471366 Call centre activities fall within the definition of computer software for Section 10A deduction where they constitute customised electronic data or services of a similar nature. Notification No. 890(E) expressly includes call centre services within the scope of Explanation 2(b). Accordingly, call centre services provided to principals qualify as export of computer software and are eligible for deduction under Section 10A, consistently with applicable precedent. en-us Wed, 03 Jan 2018 00:00:00 +0530 Tue, 01 Sep 2026 10:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471366 Call centre activities fall within the definition of computer software for Section 10A deduction where they constitute customised electronic data or services of a similar nature. Notification No. 890(E) expressly includes call centre services within the scope of Explanation 2(b). Accordingly, call centre services provided to principals qualify as export of computer software and are eligible for deduction under Section 10A, consistently with applicable precedent. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471366