rigour

If the intention of the legislature was that in order to qualify for deduction u/s 10A, every activity should be carried out through electronic means, then the purpose of enacting section 10A would have been totally defeated. The exact language of sub-clause (b) of clause (1) of Explanation 2 is "any customized electronic data". Thus, if the result of the entire exercise of recruitment and training is stored in a. electronic device, then it is not possible to say that it.. Full Article

On perusal of the aforesaid account, it is seen that the assessee had to pay sum of Rs. 2,00,000/- to M/s. Ram Kumar Krishan Kumar as on 01.04.2002. Thus, the total amount payable by the assessee was of Rs. 2,00,000/-. Thereafter, the assessee has paid the sum of Rs. 13,000/-, 14,500/-,14, 000/-,15, 000/-, 17,200/- and 12,650/- in cash on 19.06.2002, 20.06.2002, 21.06.002, 22.06.2002, 24.06.2002 and 25.06.2002 respectivel Full Article