In the result, the appeal of the assessee is allowed
Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19
Pricing Agreement, the assessee has filed modified ITR u/s 139 r.w.s. 92CD of the Income- tax Act,1961 ['the Act' for short] on 19.10.2020 declaring income of Rs.23,19,09,830/-. The other statutory notices were issued to the assessee. 2.1 The assessee company is engaged in providing software development services including testing, infrastructure support and other related services