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2018 (4) TMI 324 - ITAT MUMBAIDeduction u/s 10A - CIT(A) rejecting the assessee’s claim as the assessee failed to demonstrate any evidence of manufacturing of any computer software / program / customized electronic data / project or services of similar nature and further, the services rendered as aforesaid do not reveal production of any computer software or related services of similar nature - Held that:- Manufacture of computer software or program was not an essential condition rather the CBDT notification covered wide spectrum of notified services which were eligible for deduction u/s 10A. We find that Ld. CIT(A) has not appreciated the claim of the assessee vis-à-vis aforesaid CBDT instructions. It is also noted that other years have been reopened by the revenue to deny the said deduction to the assessee. Therefore, keeping in view these multiple factors, we deem it fit to restore the matter back to the file of Ld. CIT(A) for re-appreciation of assessee’s claim and readjudicate the same as per law with a direction to assessee to substantiate his claim.
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