31 Software Development Units Of HCL Technologies Can’t Be Treated as Separate Undertakings for S. 10A Deduction: ITAT

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31 Software Development Units Of HCL Technologies Can’t Be Treated as Separate Undertakings for S. 10A Deduction: ITAT

Direct Tax

Published on

16/04/2026

By Mariya Paliwala

31 Software Development Units Of HCL Technologies Can’t Be Treated as Separate Undertakings for S. 10A Deduction: ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that multiple software development units operated by HCL Technologies under common Software Technology Park (STPI) units licences cannot be treated as separate undertakings for the purpose of claiming deduction under Section 10A of the Income-tax Act, 1961. The bench of Vikas Awasthy (Judicial…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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31 Software Development Units Of HCL Technologies Can’t Be Treated as Separate Undertakings for S. 10A Deduction: ITAT

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