HC allowed sec. 10A relief as it was proved that receipts of arbitration award weren't included in export proceeds
September 27, 2014[2014] 49 taxmann.com 133 (Delhi)/[2014] 360 ITR 351 (Delhi)
IT : Merely because payment against impugned invoice of software export was received in advance, section 10A exemption could not be denied on ground that it was an arbitration award as stamp paper purportedly for arbitration was purchased prior to raising such invoice
Regards
Prarthana Jalan
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