Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 331 - AT - Income TaxDeduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction on ground that assessee’s operations do not have computer as primary and predominant hardware tool and scientific methods/tool are used - end products could not be treated as as service similar to export of customized electronic data - Held that:- Neither AO nor the DRP have taken cognizance of the findings of the Tribunals given in ITO Vs Accurum India (P) Ltd (2009 (11) TMI 550 - ITAT MADRAS-A ), M.L.Outsourcing Services Pvt. Ltd v. ITO (2011 (5) TMI 594 - ITAT, DELHI ), while deciding the issue of the present assessee, though according to the assessee, the issue in question is squarely covered by the above orders of the Tribunal. Also, assessee was not given proper opportunities to present his case before the Assessing Officer and the DRP and hence, the matter requires re-examination by the Assessing Officer. Therefore, in the interests of principles of natural justice and equity, the issue should be remitted back to the file of the AO for fresh consideration - Assessee’s appeal is treated as allowed for statistical purposes.
|