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2014 (10) TMI 1041 - AT - Income TaxComputation of Deduction u/s 10B - AO deducting expenditure on the leased telecommunication line and other expenses incurred in foreign exchange from export turnover in computing the deduction u/s 10B - HELD THAT:- We find that assessee originally made claim under section 10B and an alternative claim was also made under section 10A of the Act during the assessment proceedings. The Commissioner of Income Tax (Appeals) directed the AO to verify conditions as per section 10A and allow the claim of the assessee. Since the CIT (Appeals) has already directed the AO to verify the claim of the assessee and allow deduction under section 10A, we remit this issue back to the file of the AO to decide this issue also afresh in accordance with law keeping in view the decision of ITO Vs. Sak Soft Ltd. [2009 (3) TMI 243 - ITAT MADRAS-D] relied on by the assessee. Appeal of the assessee is allowed for statistical purposes.
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