Deduction / Exemption u/s. 10A - irrespective of the fact ...
Case Laws Income Tax
November 21, 2020
Deduction / Exemption u/s. 10A - irrespective of the fact whether or not the assessee provides training to its employees or to the employees who are recruited by its clients, since, the assessee is engaged in providing human resource services, its case is squarely covered by Notification dated 26.09.2000. Therefore, the assessee is entitled to the benefit of deduction u/s 10A - HC
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