Court Upholds IT Services Export Exemption u/s 10B, Despite Insufficient Documentation Claims by Assessing Officer.

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....Eligibility of exemption u/s 10B - Export of IT services from STP - AO observed that, assessee could not provide details of input software purchased for rendering IT enabled services as well as output software for IT enabled services rendered by the assessee. He also emphasized that the assessee could not submit any evidence regarding job work done from third parties. - CIT-A deleted the addition. - Order of CIT(A) confirmed - AT....