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2011 (5) TMI 563 - DELHI HIGH COURTExemption u/s 10B - 100% EOU - ITAT allowed the claim - Held that:- All the documents which have been sought to be relied upon by the Tribunal were not before the AO. The AO has pointed out and rightly so the defects in the profits and loss account and the balance sheet and no clarification was furnished by the assessee. The way the Tribunal proceeded to rely upon the documents presented before it by the assessee, without even caring for seeking their verification either at his level or that of AO, it apparently appears, the Tribunal acted to arrive at such a conclusion without any application of mind. It may be noted that merely because the assessee had been permitted to establish a new industrial undertaking for the manufacture of computer software as 100% EOU under the STP scheme was itself not enough to record a finding that the said unit had in fact been established and was entitled to claim the exemption as applicable under Section 10B - matter is being remitted to the AO for verification - Decided in the favour of the revenue by way of remand. Commission for sales enhancement - increase on comparison to previous year - Held that:- CIT(A) recorded that the assessee had given full details of dealers commission in respect of Lucknow and Jungpura region for verification on test-check basis but no verification was done by the AO and AO did not find any dealer commission or any portion thereof to be bogus or excessive. This being a pure question of fact and particularly in view of the fact that the similar expenses had already been allowed deduction in the previous years disallowance is need to be deleted - in favour of assessee.
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