https://www.taxtmi.com/caselaws?id=59387 The Tribunal overturned the decisions of the Assessing Officer and CIT(A), ruling in favor of the assessee. It allowed the deduction under section 10A for the amount received from M/s. Otto Versand International (OVI) for software-related activities. The Tribunal concluded that the services rendered, including bug corrections, customization, and code changes, constituted the manufacture or production of computer software, thus qualifying for the exemption. en-us Wed, 23 Apr 2008 00:00:00 +0530 Fri, 15 Dec 2023 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59387 The Tribunal overturned the decisions of the Assessing Officer and CIT(A), ruling in favor of the assessee. It allowed the deduction under section 10A for the amount received from M/s. Otto Versand International (OVI) for software-related activities. The Tribunal concluded that the services rendered, including bug corrections, customization, and code changes, constituted the manufacture or production of computer software, thus qualifying for the exemption. Case-Laws Income Tax Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59387