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2017 (2) TMI 69 - AT - Income TaxApplicability of section 10A - disallowance holding that section 10A would apply only to the income that has been brought into India by way of convertible Foreign Exchange as no Foreign Exchange had been brought into India no deduction was granted under section 10A - Commissioner (Appeals) concluded that no additional fact have been brought on record by the assessee during appellate stage thus he had no reason to deviate from the finding of the Assessing Officer - Held that:- We are of the considered view that no material had been placed on record by ld AR for assessee much the less a working in support of its claim toward claim of deduction u/s 10A, pursuant to disallowance carried out by AO under section 41(1) of the Act. Still further no concrete material had been placed on record by ld AR to support the averments so raised, we therefore in all fairness restored the matter to the file of AO for fresh adjudication on this issue with regard to the entitlement of assessee under section 10A of the Act as per law. Needless to say during the course of setaside proceedings the AO shall afford reasonable opportunity to the assessee to produce all necessary documentary evidence in support of its claim under section 10 A. Thus this ground of appeal raised by assessee is allowed for statistical purposes.
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