Deduction u/s 10A allowable where HR Services were provided in the process of providing customized electronic data was exported to USA

M.L. Outsourcing Services Pvt. Ltd. Vs. ITO (ITAT Delhi)– The notification issued by the CBDT at Serial No. 8, mentions “human resource services” as a notified service eligible for deduction u/s 10A. It was also observed that the Assessee is just processing the potentiality of candidates employable by any software development company and the customised data is prepared for the US Company. By whatever means the data is collected, once such customised data is stored in an electronic form, it becomes a customised electronic data which can be exported to qualify for deduction und...