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Section 10B Of Income Tax Act relief

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  • Section 10B Of Income Tax Act relief

    IT : Sale of software on license basis would amount to sale for purpose of deduction under section 10B

    IT : Activity of copying of data from one source to other software would be covered under meaning of back office operations and amount received therefor would be eligible for deduction under section 10B

    Madras High Court denies Section 10B relief for a year
    before obtaining STPI registration
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