relying upon the approval for setting up Software Technology
Parks in India by virtue of a certificate dated 8.12.2006 issued to it.
3. It claimed ... deduction of `38,98,220/- in respect of the income
from software exports for the entire previous year
export-oriented undertaking from the export of articles
or things or computer software for a period of ten consecutive
assessment years beginning with the assessment ... undertaking begins to manufacture
or produce articles or things or computer software, as the case
may be, shall be allowed from the total income
which is made
responsible for providing all the hardware and software supports
to the Commission for its online application performed online
testing
8373/2014 Page 7 of 11
account of technical error or software defect - attributable to UPSC. The
petitioners contention in this regard is that each
Court".
Furthermore, the DRT's reliance on Vakrangee Softwares Ltd. v.
Central Bank of India (2009) Bom CR 657, without regard ... Financial Services Ltd.
(2006) 6 SCC 94,. Finally, the respondent invokes Vakrangee
Softwares Ltd v. Central Bank of India
manufacture or development of electronics hardware,
manufacture/development of electronics software of particular unit etc.
would be exempt from the whole of duty of excise
