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2015 (6) TMI 445 - AT - Income TaxDeduction under section 10A - alternative claim made by the assessee for deduction Held that:- Issue involved in the present case is squarely covered by the decision in the case of M/s. Vivera IT Applications Consulting (P) Ltd., Hyderabad vs. ITO, [2015 (6) TMI 435 - ITAT HYDERABAD] wherein similar alternative claim made by the assessee for deduction under section 10A instead of deduction under section 10B for the first time before him was not entertained by the Ld. CIT(A) on the ground that the required report of the auditor in Form 56F for claiming deduction under section 10A had not been submitted by the assessee. Before the Tribunal, the assessee however submitted the report of the auditor in Form 56F and taking the same on record, the Tribunal restored the issue to the file of the A.O. with a direction to consider and decide the alternative claim of the assessee for deduction under section 10A relying on the decision of Coordinate Bench of the Tribunal in the case of Cloud Softek [2014 (2) TMI 742 - ITAT HYDERABAD] wherein it was held that if the assessee is held to be not entitled to deduction under section 10B, his alternative claim for deduction under section 10A should be considered. The ratio of these decisions of the Tribunal, in our opinion, is clearly applicable in the present cases and respectfully following the same, we uphold the impugned order of the Ld. CIT(A) directing the A.O. to consider the alternative claim of the assessee for deduction under section 10A for both the years under consideration in accordance with law on merit. - Decided against revenue.
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