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2023 (6) TMI 1226 - SCH - Income TaxDeduction u/s 10A in respect of provisions written back towards link charges and annual day expenses and the said claim was not derived by an undertaking from the export of article or thing or computer software - HELD THAT - This Court is of the opinion that no interference is called for in the impugned judgment and order of the High Court 2021 (1) TMI 168 - MADRAS HIGH COURT The question of law will be considered on its own merits in the pending CA No. 9175 of 2018 (appeal from CIT v. HEWLETT PACKARD GLOBAL SOFT LTD. 2017 (11) TMI 205 - KARNATAKA HIGH COURT . SLP is dismissed in the above terms.
The Supreme Court of India in 2023 (6) TMI 1226 - SC Order, with Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta, condoned the delay and dismissed the special leave petition while stating that no interference is needed in the impugned judgment of the High Court. The question of law will be considered in the pending C.A. No. 9175 of 2018.
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