Axis Clinicals Ltd. v. Dy.CIT (2021) 211 TTJ 128 / 200 DTR 201 (Hyd.) (Trib.)

S. 10B : Export oriented undertakings-Data processing-Clinical trials-Cannot be considered as data processing-Not entitle to exemption.

Dismissing the appeal of the assessee the Tribunal held that the activity of conducting clinical trials on individuals by administering them drugs and thereafter processing the reactions in computer by applying the various software  and then transmitting the same to its clients cannot be considered as data processing as no data  is  provided by the clients. The assessee is not entitle to exemption. (AY. 2010-11, 2011-12)