S. 10A not restricts assessee from outsourcing of certain services necessary for producing an article or a thing

IN THE ITAT HYDERABAD BENCH ‘B’ Assistant Commissioner of Income-tax, versus Technics Consulting Ltd. IT Appeal Nos. 876 (Hyd.) of 2007 & 79 (Hyd.) of 2008 [Assessment years 2003-04 & 2004-05] July 19, 2012 ORDER D. Karunakara Rao, Accountant Member These two appeals by the Revenue are directed against separate orders of the CIT(A) VI, Hyderabad dated 27.12.2006 for assessment year 2003-04 and dated 30.11.2007 for assessment year 2004-05. Since a common issue is involved, these appeals are being disposed off by this common order for the sake of convenience....