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2017 (10) TMI 1588 - AT - Income TaxAlternative claim of the assessee u/s. 10A - Denial of deduction u/s 10B - export oriented unit of the assessee had obtained approval only from the Director of the Software Technology Parks of India which is not a valid approval for the purpose of claim of deduction u/s. 10B - HELD THAT:- Sec.10A(2)(i)(b) states that benefit of 10A applies to any undertaking commencing its operation on or after 01st day of April 1994 in any Electronic Hardware Technology Park or as the case may be Software Technology Park. The units commencing its operations on or after 01st day of April, 1981 in any Free Trade Zone is separately dealt with in sub-clause (a) of Clause (i) of sub-section 2 of section 10A and hence, the submissions of the learned Departmental representative that only units set-up in Free Trade Zone are eligible and are covered by Section 10A of the Income-tax Act, 1961 is not correct. In the Paper Book filed by assessee the certificate of the Chartered Accountant filed in Form 56F for the financial years 2009-10, and 2010-11 corresponding to assessment years 2010-11 and 2011-12 respectively certifying the compliance of the claim made for deduction under section 10A of the Income Tax Act, 1961 has been enclosed. The certificate of registration issued by Electronic Software Technology Park of India, Thiruvananthapuram in the name of the assessee has been enclosed . The eligibility of the unit registered with STPI to claim deduction u/s. 10A of the Act has been discussed at length in the order of the Hon’ble Co-ordinate Bench of this Tribunal in the case of M/s. QBurst Technologies Pvt. Ltd. [2015 (11) TMI 1755 - ITAT COCHIN] - we hold that the CIT(A) is justified in allowing the alternative plea of the assessee u/s. 10A of the I.T. Act. - Decided against revenue.
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