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· After the call, the collector inputs the relevant information obtained from the debtor in the real-time system which is transmitted to the customer outside India electronically using the internet system. Also, after the recovery is made, the system is updated based on the collections and the said information is transmitted to the customer electronically using the internet system.

· From the above, it is submitted that sophisticated softwares are used at each and every process right from accessing the information regarding debtors on a real-time basis, making calls to the debtors, updation of the system regarding collection, etc. 2.2 It is pertinent to mention here that the Ld. AO while disallowing the deduction under section 10A claimed by the Appellant has alleged that the Appellant does not fulfill the essential condition of a "customized electronic data" to fall in the definition "computer software". It has been further alleged that by the Ld. AO that the Appellant only takes the information relating to the international customers from CSI to make calls to them and there is no ITA Nos. 1410 & 4315/Del/2012 AYs: 2008-09 & 2009-10 customized electronic data which is being prepared and sent to CSI.

It is submitted that it is evident from the aforesaid activity undertaken by the Appellant that customized electronic data is being prepared by the Appellant and the same is transmitted to its customers outside India electronically.

In support of the above the Appellant places its reliance on the judgment of the Hon 'ble Chennai Tribunal in the case of v. Accurum India (P.) Ltd. [2010] 126ITD 69 (CHENNAI) (TM) wherein in respect of customized electronic data it is observed as under:

"9..........The requirement of the provision is that there should be a customized electronic data and such data be exported outside India. The data which a customer may require, may be gathered either by manual effort or by electronic means, as for example, through internet. By whatever means the data is collected, once it is stored in an electronic form, it becomes a customized electronic data which can be exported to qualify for deduction under section 10A. The process of actually collecting the data be IT enabled. What all is require is that the data collected should be in an electronic form. If one were to go by the understanding of the ld. JM, then perhaps the purpose of giving impetus to software industry or to the computerization as a whole, would be defeated. As an illustration, if a person wants to open a garment shop in a particular locality, I may approach a consulting firm to explore the market potentiality of that area. In that case, the consulting firm will have to initially work manually to collect data like, number of garment shops in the locality, the economic strata to which the population residing in that locality belongs, the spending habits of the people residing in the locality etc. All these activities will have to be carried out manually and once the data is collected, it may be collated and analyzed and may be stored in an electronic device. This becomes ITA Nos. 1410 & 4315/Del/2012 AYs: 2008-09 & 2009-10 the IT enabled customized electronic date. If this date is exported outside India, the consulting firm will be eligible for deduction under Section 10A."

ITA Nos. 1410 & 4315/Del/2012 AYs: 2008-09 & 2009-10 c. The ASSESSING OFFICER has also mentioned that there is no customized electronic lata which is being prepared and sent to the customer and thus, it cannot be said that the Appellant is using computer software for his business activities to make him eligible to deduction u/s 10A. To this also I do not agree with the contention of the ASSESSING OFFICER. Since the Appellant has been using sophisticated software in carrying out its business activities and the same is discussed in detail above. It has been observed that after the call, the personals of the Appellant collect inputs of the relevant information obtained from the debtor of the US Financial Institutions in the real-time system and then transmit the same to the customers outside India electronically using the internet system. Thus, customized data are being transmitted electronically to the customer of the Appellant. In this regard the reference can be made to the decision of Hon'ble ITAT Chennai in the case of ITO v. Accurum India (?.) Ltd. [2010] 126 IT'D 69 (CHENNAI) (TM) wherein it has made important observation in respect of customized electronic data as under:

"...............The requirement of the provision is that there should be a customized electronic data and such data should be exported outside India The data which a customer may require, may be gathered either by manual effort or by electronic means, as for example, through internet. By whatever means the data is collected, once it is stored in an electronic form, it becomes a customized electronic data which can be exported to qualify for deduction under section 10A. The process of actually collecting the data need not be IT enabled. What all is required that the data collected should be in an electronic form."