Case Law Details
Case Name : DDIT Vs. Virage Logic International (ITAT Delhi)
Appeal Number : ITA No. 494(Del) 2010
Date of Judgement/Order : 01/04/2010
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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Court : Delhi bench of Income-tax Appellate Tribunal
Citation : DDIT Vs. Virage Logic International (ITA No. 494(Del) 2010)
Brief : The Delhi bench of Income-tax Appellate Tribunal (the Tribunal) in the case of DDIT v. Virage Logic International (ITA No. 494(Del) 2010) held that transfer of a computer software by an Indian branch of a foreign company [approved as 100 percent Export Oriented Unit (EOU) by Software Technology Parks of India (STPI)] to its head office is a transaction eligible for claiming tax benefits under section 1 0A of the Income-tax Act, 1961 (the Act).
Facts of the case
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