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2015 (11) TMI 1848 - AT - Income TaxDeduction claimed u/s 10A in respect of unit at Siruseri - HELD THAT:- An identical issue in respect of the same unit at Siruseri was considered by this Tribunal in assessee’s own case for assessment year 2009-10 [2013 (11) TMI 1784 - ITAT CHENNAI] as held that assessee is having only two STPI units – one at Adyar and the other at Siruseri. Both the units are independently registered as a separate STPI unit. Both the units are carrying on software activities and generating income from exports. The assessee is not having any other unit, which is not entitled for the benefits conferred to the STPI units. If Siruseri unit is not treated as an independent, new unit, the said unit should be treated as an extension or part of Adyar unit. Siruseri unit has worked during the previous year and made exports of software - we cannot ignore those operations carried at Siruseri unit. If the Siruseri unit is not treated as independent, according to the argument of the Assessing Officer itself, Siruseri unit becomes part of Adyar unit. If so, the entire turnover of export generated by the assessee should be accounted in the hands of Adyar unit. The entire income arising out of such exports is eligible for deduction under Section 10A in the hands of Adyar unit itself for the reason that Adyar unit as well as Siruseri unit are registered as STPI units. - This Tribunal found that the unit at Siruseri is entitled for deduction u/s 10A of the Act. - Decided against revenue. .
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