CBDT INSTRUCTION NO 3/2014, Dated:
March 14, 2014
Issues relating to export of computer software- Direct tax benefits- Clarification-reg
A clarificatory Circular No. 01/2013 dated 17.01.2013 was
issued by CBDT to address various contentious issues leading to tax disputes in
cases of entities engaged in export of computer
software which are availing tax-benefits under sections 10A, 10AA and 10B
of the Income-tax Act, 1961.
2. Thereafter, Instruction No.17/2013 was
issued on 19.11.2013 to the field authorities advising them to follow the
aforesaid Circular in letter and
spirit so that the cases which are covered by the above instruction
are not
contested in further appeal. The objective was to avoid frivolous litigation on
issues which stand clarified by the Circular No. 01/2013 dated 17.01.2013 .
3. In continuation thereof, the
undersigned is directed to convey that the said clarificatory Circular No. 01/2013 dated 17.01.2013 may be
brought to the notice of all Departmental Representatives (DRs) and Standing
Counsels of the Department who plead such matters before the ITATs and the
Courts, respectively so that such appellate authorities/courts are duly
appraised of the clarifications issued by CBDT on various contentious issues
pending before them.
F.No.178/84/2012-ITA.I
(Deepshikha Sharma)
Deputy Secretary to the Government of India
Deputy Secretary to the Government of India
No comments:
Post a Comment