2018 (5) TMI 2131 - SCH - Income Tax

Eligibility for deduction u/s 10AA - SEZ unit - n ature of distribution fee received from Amadeus Spain - DRP observed that amount received under the Distribution Agreement was not on account of any export of software or data processing for which deduction could be claimed u/s 10A - HELD THAT - Heard.Delay condoned.

Summary

The Supreme Court heard a case with citation 2018 (5) TMI 2131 - SC. Justices Adarsh Kumar Goel and Indu Malhotra were presiding. The delay was condoned, and the case was tagged to Civil Appeal No. 6485/2016. Petitioner represented by Mr. Sandeep Sethi, ASG, Mr. K. Radhakrishnan, Sr. Adv., Mr. Manish Pushkarna, Adv., Mr. Sameer Abhyankar, Adv., Mrs. Anil Katiyar, AOR. Respondent represented by Mr. Mayank Nagi,