Indian Economy·Key Judgments
Software Technology Parks — Key Judgments
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Version 1Updated 5 Mar 2026
Key Judgments
Tata Consultancy Services vs. State of Andhra Pradesh
2004This 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
2009This 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…