Held that the assessee captured the resultant research of the activity in a customized data both in computer aided design and other software platforms and for the purposes of carrying these activities, the assessee employed engineers and other technical staff for various research projects undertaken by them. The assessee exported the software data. The activities carried out by the assessee like analysing or duplicating the reported problems, developing and building, testing products, carrying out tests, design and development had to be treated as falling within the scope of section 10B with or without the aid of section 10BB of the Income-tax Act. Thus, the assessee was eligible for deduction under section 10B.  Court also held that it had been accepted by the Department for the AYs. 2006-07 to 2008-09. The assessee was entitled to the deduction. (AY. 2007-08 to 2011-12)