Income Tax - Case Law - BHAVIN ARUN SHAH, AHMEDABAD VERSUS INCOME TAX OFFICER WARD 10(2), MUMBAI 2013 (8) TMI 823 - ITAT AHMEDABAD

Deduction u/s. 80IB - CIT declined deduction - Held that - assessee is engaged in the business of development of customized software on job work basis - software produced by the assessee is not a map simpliciter but an i.......... Income Tax - Case Law