Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1494 - AT - Income TaxAlternate claim of the assessee for granting the benefit of section 10A - CIT-A not allowing the alternate claim of deduction under section 10A when he was of the view that the assessee is not eligible for deduction under section 10B - HELD THAT:- We find merit in the contention of the learned Authorized Representative. On the earlier occasion, this Bench of the Tribunal had upheld the order of the learned Commissioner of Income Tax (Appeals) who had allowed the alternate claim of the assessee for granting deduction under section 10A of the Act when it was found that the assessee is not eligible for the benefit of deduction under section 10B of the Act. As relying on VALIANT COMMUNICATIONS LTD. [2013 (1) TMI 734 - DELHI HIGH COURT] and M/S. DATA SOFTWARE RESEARCH COMPANY (P) LTD. [2015 (9) TMI 1282 - ITAT CHENNAI] we hereby remit the matter back to the file of the learned Assessing Officer for considering the alternate claim of the assessee for granting the benefit of section 10A of the Act, if the assessee is found to be eligible for such claim under section 10A of the Act. - Decided in favour of assessee for statistical purposes
|