IBM GLOBAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), BANGALORE
In the result, the appeal filed by the assessee stands allowed
ITA 3464/BANG/2004[2000-2001]Status: DisposedITAT Bangalore31 Jul 2024AY 2000-2001
Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2000-2001
For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT-DR
Section 10ASection 10A(2)Section 10A(2)(ia)Section 142(1)Section 143(2)Section 143(3)
capital fund.]
Explanation 2.—For the purposes of this section,—
(i) "computer software" means,—
(a)any computer programme recorded on any disc, tape, perforated media or other information storage device; or (b)any customized electronic data or any product or service of similar nature, as may be notified by the Board, which is transmitted or exported from India
