Software Technology Parks — Key Judgments

Key Judgments

Tata Consultancy Services vs. State of Andhra Pradesh

2004

This landmark judgment clarified the scope of tax exemptions available to software export units operating from STPs. The Supreme Court held that software development activities…

Infosys Technologies Ltd. vs. Commissioner of Income Tax

2009

This case addressed the complex issue of transfer pricing in software export units and the applicability of tax exemptions to different types of software services. The judgment…