S. 80HHE Transmission of customized electronic data & Data entry Job is notified computer software service

HIGH COURT OF BOMBAY Commissioner of Income-tax Versus Malhar Information Services IT Appeal No. 6208 of 2010† January 8, 2013 JUDGMENT M.S. Sanklecha, J. This appeal by the Revenue challenges the order dated 15.10.2008 of the Income Tax Appellate Tribunal (the Tribunal) relating to the assessment year 2003-04. Being aggrieved, the revenue has formulated the following questions of law for consideration of this court. (A)  Whether on the facts and in the circumstance of the case and in law the Tribunal was justified in allowing the assessee’s claim of deduction u/s ...