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

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