Supreme Court of India
Order Date: July 16, 2026
M/s TechCorp Solutions vs Commissioner of Income Tax
Citation: C.A. No. 8901/2026
Judicial Precedent & Core Ruling
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The court clarified the interpretation of Section 80IA of the Income Tax Act, stating that software technology parks are entitled to the deduction even if they were formed by splitting up an existing business, provided the new unit is entirely distinct.
Legal Notice: This summary and text are reproduced for public awareness and legal research. Litigants referencing this precedent should verify with official certified copies before presenting in court proceedings.
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