Held that the services provided by the assessee-firm were “customised electronic data transmission” and were user or client specific. Further, the legal services provided by the assessee-firm were rendered by use of a legal database created by the assessee-firm over a period of more than 60 years of its professional experience. The legal services were rendered by the assessee to its foreign clients by use of electronic mode of communications, i.e., by exchange of legal information and documents via e-mails and internet services. In addition, the assessee had complied with the other conditions in Form 56G, realisation of service charges within the permitted time, exporting legal services to its clients outside India and receiving the service charges therefor in the foreign currency in India. Therefore, the claim of the assessee was fully justified. Any transmission of “customised electronic data” falls within the expression of “computer software” as per Explanation 2(i)(b) to section 10B of the Act. Therefore, the assessee was entitled to claim a deduction under section 10B of the Act in respect of its 100 per cent. Export-oriented unit. The entire issue being fact-based and the Tribunal having come to the factual conclusion on the basis of materials on record while upholding the order of the Commissioner (Appeals), no question of law arose. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"
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