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2015 (11) TMI 1755 - AT - Income TaxDeduction u/s 10A denied - alternate Claim - no such claim was made by the assessee in the return of income filed and this was not raised as an additional ground/claim but as an alternative claim before the appellate authority, where a claim for deduction u/s 108 was already made in the return of income - Held that:- When the claim of deduction u/s 10B was denied, the AO ought to have examined whether the assessee is eligible for deduction u/s 10A of the Act. The CBDT circular no.14 (XL-35) dated 11.4.1955 has clarified that the revenue shall not take advantage of ignorance of the assessee as to his rights and the officers are duty bound to grant deduction legally available to the assessee. See Judgment of the Hon’ble Delhi High Court in the case of CIT vs Technovate E Solution P Ltd reported [2013 (3) TMI 372 - DELHI HIGH COURT] wherein it was held that registration with Software Technology Parks of India is sufficient to allow deduction u/s 10A - copies of the certificate of registration issued by STPI and the certificate of the Chartered Accountant in form 56F are also enclosed in the paper book filed by the assessee for the respective assessment years. On examination of the certificates of registration under STPI and the certificate of the Chartered Accountant in form 56F, we are of the view that the CIT(A) is justified in allowing the alternative claim of deduction u/s 10A of the Act. It is ordered accordingly. - decided against revenue
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