Case Law Details
Case Name : CIT Vs TNQ Books and Journals Private Limited (Madras High Court)
Related Assessment Year : 2009-10
Courts :
All High Courts Madras High Court
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CIT Vs TNQ Books and Journals Private Limited (Madras High Court)
Conclusion: Assessee was entitled to alternative claim of exemption on export of software and IT enabled service under section 10A by following the decision in case of 2020 (113) taxmann.com 74 (SC) [Commissioner of Income-Tax III v. Mphasis Ltd.]
Held: Assessee was a resident company engaged in the business of export of software and IT enabled service. It claimed deduction under se
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