Income Tax
Commercial duplication process, by which a blank CD is transformed into software loaded disc dedicating it to a specific use, constitutes manufacture or processing of goods in terms of Sec-80IA.
CIT Vs. ORACLE SOFTWARE INDIA LTD. (SC) 2010
Commercial duplication process, by which a blank CD is transformed into software loaded disc dedicating it to a specific use, constitutes manufacture or processing of goods in terms of Sec-80IA.
CIT Vs. ORACLE SOFTWARE INDIA LTD. (SC) 2010
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