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2017 (9) TMI 1770 - AT - Income TaxClaim of deduction u/s 10B - alternate claim of deduction under section 10A - Held that:- The issue raising is regarding alternate claim of deduction under section 10A of the Act, wherein the CIT(A) after denying the deduction under section 10B had asked the Assessing Officer to examine the same in accordance with law. In view of the plea of assessee before the Tribunal in assessee’s own appeal for the instant assessment year and also because of setting aside of the issue of the claim of deduction under section 10B to the CIT(A), the alternate claim for deduction under section 10A of the Act does not stand. Accordingly, we reverse the findings of CIT(A) in this regard. The assessee admittedly, had not asked for the alternate claim of deduction under section 10A as is noted by the Tribunal in para 10 of its order dated 07.06.2017. We hold that the assessee is not entitled to the alternate claim of deduction under section 10A of the Act. The grounds of appeal raised by the Revenue are thus, allowed.
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