M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
ITA/257/2014HC Kerala13 Oct 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)
2. The appellant, a hundred percent Export
Oriented Unit, is a Private Limited Company engaged in
development and export of software. For the assessment year
2009-10, the appellant filed a return declaring a total
income of Rs.17,204/-, after claiming deduction under
Section 10B in respect of profit from export of software.
Under Section 143(1) the return
