Supreme Court clarifies total turnover under Section 10A of IT Act: Commissioner of Income Tax vs. HCL Technologies Ltd. (24 April 2018)
Supreme Court clarifies total turnover under Section 10A of IT Act: Commissioner of Income Tax vs. HCL Technologies Ltd. (2018) LEGAL ISSUE: Whether software development charges should be excluded while calculating deductions under Section 10A of the Income Tax Act, 1961. CASE TYPE: Income Tax Case Name: Commissioner of Income Tax, Central-III vs. HCL Technologies […]