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2012 (8) TMI 895 - AT - Income TaxEligibility of deduction u/s 10A - assessee had merely made a revised claim after the time for filing a revised return had elapsed, the assessee was not eligible for deduction u/s 10A of the Act - Held that:- The assessee, on being pointed out by the Assessing Officer 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 in Form No.56F before the Assessing Officer. “Goetze (India)” (2006 (3) TMI 75 - SUPREME Court), to our mind, is not attracted to the facts of the present case, since therein, the claim made subsequently was an altogether fresh claim, whereby the returned income got changed. It is not so here. Undisputedly, in the present case, on the change of the claim, neither the returned income, nor the assessed income of the assessee has undergone any change whatsoever Ld. CIT (A) has correctly held the claim of the assessee to be allowable, if found to be in accordance with law. Moreover, the assessee’s eligibility for the claim u/s 10A rather than u/s 10B of the Act nowhere stands disputed. It is only that the department contends that the claim u/s 10A did not exist in the original return and, therefore, it cannot be allowed. We, as per the foregoing discussion, do not subscribe to this view. - Decided in favour of assesse.
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