2020 (12) TMI 933

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..... to deduction u/s. 10A of the Act and recorded a perverse findings? - Whether assessee's activity of human resources services are IT enabled services, when the assessee was only making available the data base of qualified IT personnel and entitled to deduction u/s. 10A of the Act and recorded a perverse findings? - HELD THAT:- Substantial questions of law framed in this appeal have already bee .....

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..... The appeal was admitted by a Bench of this Court vide order dated 01/04/2014 to consider the following substantial questions of law: i. Whether the Tribunal on the facts and circumstances of the case and in law was correct in holding that, the assessee's activity of human resources services are IT enabled services, when the assessee was only making available the data base of qualified IT p .....

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