High Court Allows Assessing Officer to Decide if Engineering Services Qualify as "Computer Software" for Tax Exemption u/s 10B.

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....Deduction u/s 10B - Directions of DRP u/s 144C - It appears it is not as if the matter has been concluded by the Dispute Resolution Panel. Rather it has kept open the issue whether engineering and design services fall within the definition of "computer software" or not for the purpose of extending the benefit of exemption, to be decided by the Assessing Officer, after hearing the petitioner. - Order of DRP sustained.... - HC....