High Court of Karnataka Allows Revenue's Appeals in Part, Upholds Deduction Under Section 10A for Sub-Contracted Software Development Work. The court held that income from on-site work sub-contracted to an associated enterprise is eligible for deduction under Section 10A of the Income Tax Act, 1961, as the assessee derived income from export of computer software.
29 Jul 2015The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribu...
