Software Export Tax Deduction Dispute: Section 10A and Section 80IB(8A) Claims Denied for Non-Computer-Based Operations.

Deduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction on ground that assessee’s operations do not have computer as primary and predominant hardware tool and scientific methods/tool are used - AT .....

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