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2017 (3) TMI 77 - ITAT DELHIEligibility for deduction claimed u/s 10A - assessee being a converted STPI unit from domestic unit - Held that:- This issue has already been dealt in assessee’s own case for AY 2002-03 wherein the issue has been answered in favour of the assessee that even if, the unit of the assessee has held to be converted from existing domestic unit to a STPI unit, it will still be eligible to claim deduction u/s 10A of the Act from the date of conversion for an unexpired period of 10 years starting from AY 1996-97. So, the first ground taken by the ld. AO/CIT (A) to disallow the claim of the assessee u/s 10A for the assessment year under consideration that the assessee being a converted STPI unit from domestic unit is not eligible for deduction u/s 10A, is not sustainable in the eyes of law. So far as the question of disallowing the claim of the assessee u/s 10A by taking shelter of section 10A(9) of the Act is concerned, this issue has already been dealt with by the Hon’ble Karnataka High Court in case of CIT vs. GE Thermometrics India Pvt. Ltd. [2015 (1) TMI 10 - KARNATAKA HIGH COURT] as held that once any provision is omitted from the statute book, the result is that it had never been passed and be considered as a law that never exists and as such, the assessee is entitled for benefit of section 10A of the Act and section 10A(9) is not attracted in its case. Thus since the year under assessment falls in the unexpired period of 10 years, the assessee is entitled for exemption u/s 10A of the Act having been wrongly disallowed by the AO - Decided in favour of assessee.
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