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2015 (6) TMI 435 - ITAT HYDERABADDeduction under section 10A - whether CIT(A) was justified in not entertaining assessee’s additional ground claiming exemption u/s 10A ? - Held that:- There is no dispute that assessee is a 100% EOU and has exported software services to outside India, assessee’s alternative claim u/s 10A requires to be considered. Since the exemption claimed u/s 10A was not raised before AO and though raised before the CIT(A), but, was not entertained by him, we consider it appropriate to remit the issue back to the file of AO for examining the same after considering all facts and materials on record and in accordance with the statutory provision. The assessee must be afforded a reasonable opportunity of being heard in the matter. - Decided in favour of assessee.
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