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2016 (9) TMI 440 - AT - Income TaxAllowability of deduction u/s 10A - Held that:- From the Tribunal order in AY: 2009-10, it is seen that in that year, the matter was restored back to the file of the AO for a fresh decision regarding assessee’s claim for deduction u/s 10A of the IT Act, 1961, instead of Sec.10B of the IT Act, 1961 claimed earlier. In the present year also, the entire discussion in the assessment order is regarding allowability of deduction u/s 10B of the IT Act and there was no claim before the AO for deduction u/s 10A of the Act in the present year also. Hence, we find force in the submissions of the ld. DR of the revenue that the matter should go back to the file of the AO in the present year also as has been restored back by the Tribunal in AY: 2009-10.
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