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2020 (10) TMI 838 - AT - Income TaxDeduction u/s 10A - CIT(A) submitted that the provisions of Section 10A of the Act does not require the assessee to be situated within the area of Software Technology Park - Whether the assessee should be registered with the Software Technology Park scheme and it should commence manufacturing & producing computer software on or after 1stApril 1994 which has been duly fulfilled? - HELD THAT:- It is transpired that it is not necessary for the assessee to be situated within the area of Software Technology Park. As such unit/undertaking located within the jurisdiction of the designated officer of Software Technology Park can be registered on standalone basis. Delhi Tribunal in the case of Xerox India Ltd. [2009 (10) TMI 71 - ITAT DELHI-B] has taken a view that the registration with Software Technology Park is sufficient compliance for claiming the deduction under Section 10A of the Act. Moving forward it is pertinent to mention that Revenue itself has allowed deduction under Section 10A of the Act to the assessee for first time in the A.Y. 2004-05. In subsequent assessment years, the assessee by following the same claimed deduction under Section 10A and Revenue has not disputed the same. However, in the year under consideration the AO disallowed the deduction only after Learned Commissioner set aside the Assessment Order u/s 263 of the Act. Hence, it is transpired that the Revenue was convinced to the fact that assessee is eligible for deduction under Section 10A. Ground of appeal of the Revenue is dismissed.
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