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2015 (10) TMI 1410 - AT - Income TaxEnhanced claim of deduction under section 10A - CIT(A) allowed at 100 per cent. against 50 per cent. claimed by the assessee - Held that:- This issue is no more res integra as it has been settled in favour of the assessee and against the Revenue by the decision in the case of CIT v. Pruthvi Brokers and Shareholders P. Ltd. [2012 (7) TMI 158 - BOMBAY HIGH COURT] wherein the hon'ble jurisdictional High Court has considered the decision of the hon'ble Supreme Court in the cases of Goetze India Ltd. v. CIT [2006 (3) TMI 75 - SUPREME Court ] and National Thermal Power Co. Ltd. v. CIT [1996 (12) TMI 7 - SUPREME Court ] and finally concluded that even if a claim is not made before the Assessing Officer, it can be made before the appellate authorities. The jurisdiction of the appellate authorities to entertain such a claim has not been negated by the Supreme Court in this judgment. In fact, the Supreme Court made it clear that the issue in the case was limited to the power of the assessing authority and that the judgment does not impinge on the power of the Tribunal under section 254 of the Act. - Decided against revenue.
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