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| The Tax Publishers2020 TaxPub(DT) 5613 (Karn-HC) INCOME TAX ACT, 1961
Section 10A
Assessee's activities of human resources services were IT-enabled services, when the assessee was only making available the data base of qualified IT personnel and thus, was entitled to deduction under section 10A.
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Deduction under section 10A - Entitlement - Undertaking in free trade zone -
Revenue filed appeal against the order of Tribunal where in it was held that assessee's activities of human resources services were IT enabled services, when the assessee was only making available the data base of qualified IT personnel and thus was entitled to deduction under section 10A. Held: The substantial questions of law framed were already answered against the revenue by judgment passed in case of CIT v. NTT Data Global Advisory Services Pvt. Ltd. 2020 TaxPub(DT) 4910 (Karn-HC). Following the same, deduction claimed by assessee could not be denied.
Followed:CIT v. NTT Data Global Advisory Services Pvt. Ltd. 2020 TaxPub(DT) 4910 (Karn-HC)
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2007-08
IN THE KARNATAKA HIGH COURT
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