COMMISSIONER OF INCOME TAX AND ACIT. Versus M/s ROBERT BOSCH (INDIA) LTD - Income Tax - KARNATAKA HIGH COURT - HC - Service income - Part of profits for section 80HHE - Held that - Clause (d) of the explanation to section 80HHE does not refer to export turnover. Sub-Section(1) of Section 80HHE of the Act contemplates deduction to the extent of profits derived by the assessee from the export out of India on computer software or its transmission from India to a place outside India by any means or ................................... Income Tax - Case Laws
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