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2014 (4) TMI 1147 - DELHI HIGH COURTAddition u/s.10B - whether the nature of services rendered by the assessee can be said to be ‘data processing and content development’ falling within the Notification issued u/s. 10A - Held that:- The term ‘data processing’ would be wide enough to cover the services rendered by the assessee. The CIT(Appeals) has only approved the findings of the AO and has not given his independent view on the issue. We therefore hold that the Assessee was engaged in the business manufacture of computer software as envisaged in Sec.10A/10B of the Act. Admittedly the Assessee did not have the required approval as envisaged u/s.10B of the Act. The Assessee however claims it has the required approval for allowing deduction u/s.10A of the Act. With regard to the question as to whether the assessee can be allowed to shift the claim for deduction from section 10B to section 10A of the Act, we have already seen that in the past the assessee had been claiming deduction u/s. 10A of the Act. Thus the claim of the assessee should be directed to be examined in the light of the provisions of section 10A of the Act and for this purpose the report of the auditor in Form 56F of the Act filed before the CIT(A) is admitted as additional evidence. We are of the view that, in the interest of justice, the issue should be directed to be examined by the Assessing Officer afresh u/s. 10A of the Act in the light of the observations made by us in the earlier part of this order. Accordingly, we set aside the order of the CIT(Appeals) and remand the issue to the Assessing Officer for fresh consideration claim of the Assessee for deduction u/s.10A of the Act. The Assessing Officer will decide the issue afresh after affording the assessee opportunity of being heard.
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