Case Law Details
Case Name : CIT V/s Interra Software India P. Ltd. (Delhi High Court)
Related Assessment Year : 24/12/2010
Courts :
All High Courts Delhi High Court
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Tax holiday not available to a foreign branch carrying on-site software development and full-fledged marketing operations – Delhi HC
Facts
• Interra Software India Private Limited (ISIPL) had a software development unit in NOIDA Export Processing Zone (NEPZ). It was a 100% export oriented unit engaged in the business of development of software and therefore eligible for deduction under section 10A of the Indian Income tax Act ( “the
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