Case Law Details
Case Name : E2 Solutions India Pvt. Ltd. Vs ITO (ITAT Bangalore)
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Bangalore
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E2 Solutions India Pvt. Ltd. Vs ITO- Learned CIT(A) has passed a very detailed order in the assessment year 2002-03 and rightly came to the conclusion that the assessee is entitled to exemption u/s 10A of the IT Act. From the assessment order, we find that according to the AO, it is not a new undertaking for the purpose of exemption u/s 10A of the IT Act. Factually, it is also correct that the undertaking was already engaged in exporting software before it became a STP unit. The STP was notified in March, 1993 but not in Software Technology Please become a Premium member. If you are already a Premium member, login here to access the full content.
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