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2010 (12) TMI 737 - AT - Income TaxDeduction u/s 10A - assessee has placed copy of the Tribunal order dated 27.11.2009 in ITA No.2696/Del/2005 for AY 2001-02 at pages 202 to 210 of the paper book. In that order, the Tribunal has recorded a finding that assessee has fulfilled all the requisite conditions for claiming deduction u/s 10A as discussed by the CIT(A) and assessee was held to be entitled for deduction u/s 10A by the Tribunal vide its earlier order, therefore the ground of the Revenue relating to 10A was rejected. As regards the cross-objection - It was specifically stated by the assessee before the AO that deduction u/s 80HHE was not claimed/allowed in respect of any of the preceding year - No material has been brought on record by the Revenue to show that in any of the preceding assessment years, claim of deduction u/s 80HHE was allowed to the assessee - Therefore, assessee cannot be held to be ineligible for deduction u/s 10A on that ground - Hence, the crossobjection filed by the assessee is allowed.
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