Sec. 10A relief upheld as appellate authorities found assessee’s activities of software export as ge

IT : Where appellate authorities on basis of audit report, agreement with STPI, certificate in respect of custom boarding arrangement of assessee and payment received from various parties through channel of banks, concluded that assessee's activities of software development and export were genuine and, thus, its claim for exemption under section 10A was to be allowed, no interference was called for in said order of authorities below