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2014 (9) TMI 515 - AT - Income TaxEligibility to claim deduction u/s 10B – STPI competent to grant registration or not - Held that:- Assessee had filed Form 56F in compliance with the requirement of Section 10A of the Act during the course of assessment proceedings, pursuant to the revision order of the CIT(A) - the benefit for which the assessee is eligible as per law cannot be denied - on being pointed out by the Assessing officer in the de-novo proceedings that deduction u/s 10B was not available to it, changed its claim to one u/s 10A of the Act, by way of filing a report of the Chartered Accountant in the prescribed Form No.56F before the AO - though there is a change of claim from section 10B to 10A, neither the returned income, nor the assessed income of the assessee has undergone any change whatsoever – the AO has not examined the claim, thus, the matter is to be remitted back to the AO for consideration – Decided in favour of assessee.
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