2020 (12) TMI 25 - KARNATAKA HIGH COURT - Income Tax

Head Note / Extract:
Benefit of deduction u/s 10A - relief in respect of the recruitment fee was denied on the ground that such activity has no nexus with the activity of export of computer software - tribunal did not decide the grounds raised by the assessee and held that the same are academic - HELD THAT:- From perusal of the grounds raised by the assessee before the Tribunal as well as the order passed by the Tribunal, it is evident that the grounds raised by the assessee has not been adjudicated by the Tribunal and the Tribunal has held the same to be academic. Tribunal ought to have adjudicated the grounds raised by the assessee on merits instead of holding the grounds to be academic and not deciding the same. The order passed by the Tribunal is hereby quashed and the matter is remitted to the Tribunal to adjudicate ground No.16 afresh in accordance with law.