DIRECTOR OF INCOME TAX vs. INFRASOFT LTD
ITA/1034/2009HC Delhi22 Nov 2013
Section 143(3)Section 260ASection 4Section 9(1)(vi)
44D read with
Section 115A.
14.
The CIT(A) vide the order dated 10.01.2008, rejected
the submissions of the Assessee company. The CIT(A)
in his order noted that the Assessee company was
engaged in licensing of MX software which is an
engineering friendly tool for designing all types of road
projects to Indian customers. He noted the clarification
