2018 (2) TMI 443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent Through: Mr. Mayank Nagi, Adv.   O R D E R   CM APPL. 3489/2018 (condonation of delay) In view of the reasons mentioned in the application, delay in filing the appeal is condoned. The application stands disposed of. ITA 91/2018 1. In this case for A.Y. 2007-08, the Assessing Officer had denied the deduction claimed by the assessee/respondent under Section 10A o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding, the CIT(A) relied upon the Circular of the CBDT. The ITAT confirmed the findings after noticing the decision rendered by it in the previous year. 3. Section 10A in its material particulars, defines "computer software" as meaning - (a) Any computer program recorded on any disc, tape, perforated media or other information storage device or (b) Any customized electronic data or any pro....