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)
204/-, after claiming deduction under
Section 10B in respect of profit from export of software.
Under Section 143(1) the return was processed and the
payments made to Mr.Balaji Bal, a resident of Switzerland,
who also was a Director of the Company, was disallowed
