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2014 (9) TMI 515 - AT - Income TaxEligibility to claim deduction u/s 10B STPI competent to grant registration or not - Held that:- Assessee had filed Form 56F in compliance with the requirement of Section 10A of the Act during the course of assessment proceedings, pursuant to the revision order of the CIT(A) - the benefit for which the assessee is eligible as per law cannot be denied - on being pointed out by the Assessing officer in the de-novo proceedings 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 of the Chartered Accountant in the prescribed Form No.56F before the AO - though there is a change of claim from section 10B to 10A, neither the returned income, nor the assessed income of the assessee has undergone any change whatsoever the AO has not examined the claim, thus, the matter is to be remitted back to the AO for consideration Decided in favour of assessee.
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