Section 10A deduction cannot be denied for Hardware used in Export of Software

Subex Limited Vs DCIT (Karnataka High Court) we are of the considered view that the Assessing Officer framed an incorrect question for his consideration that whether sale of Hardware which is not manufactured by the assessee could be considered as part of export. The CIT(A) also committed the same error. We say so because: firstly, the entire case is with regard to eligibility of benefit under Section 10A of the Act towards export of software. The purchase order for the software is, for a total sum of USD 591,164. Out of the said value, the hardware component in USD 132,500. It is not in disp...