2019 (2) TMI 1519 - SCH - Income Tax

Exemption / deduction u/s 10A or 10B - Technical services outside India in connection with the export of computer software - whether the Appellate Tribunal is erred in confirming the order of the Assessing Authority that the marketing expenses incurred by the appellant outside India to prospect its business also form part of export turnover within the meaning of Explanation 2 to Section 10-A - Held that - Special Leave Petition is disposed of in terms of the judgment in Commissioner of Income Tax & Anr. vs. Yokogawa India Ltd., (2016 (12) TMI 881 - SUPREME COURT).

Summary

The Supreme Court disposed of the Special Leave Petition in terms of the judgment in Commissioner of Income Tax & Anr. vs. Yokogawa India Ltd., (2017) 2 SCC 1. Pending applications, if any, shall also stand disposed of.