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2014 (6) TMI 805 - AT - Income TaxAllowability of deduction u/s 10A - AO rejected the claim for deduction u/s. 10B – Before the first appellate authority, the assessee put an alternative claim, viz., the deduction under sec. 10A - Software Technology Parks of India (STPI) - approval was not granted by a proper authority u/s. 14 of the Industries (Development and Regulation) Act certifying the assessee as 100% Export Oriented Unit (EOU) - Held that:- Following The Income Tax Officer Versus M/s. Device Driven (India) Pvt. Ltd. [2013 (12) TMI 477 - ITAT COCHIN] - the alternative claim made by the assessee claiming deduction u/s 10A should be considered by the tax authorities - the claim requires examination of the eligibility of the assessee to claim the same and further it requires to be seen as to whether the assessee has complied with the procedures prescribed u/s 10A of the Act – thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for examination of the claim for deduction u/s 10A of the Act – Decided in favour of Assessee.
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