Tribunal Confirms Assessee's Eligibility for Section 10A Tax Exemption on IT-Enabled Services Export Despite Initial Denial.

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....Deduction u/s 10A denied - assessee customized the electronic data and it was admittedly exported. This Tribunal is of the considered opinion that processing the data by the assessee would amount to providing IT enabled service, therefore, the assessee is eligible for exemption u/s 10A - AT....