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2021 (6) TMI 214 - ITAT DELHIDisallowance of deduction u/s.10B - assessee failed to adduce necessary evidence to the effect that the approval granted by the Development Commissioner of STPI was ratified by the board of approval for EOU scheme and since this is a crucial requirement envisaged under section 10 B of the Act, he, accordingly, disallowed the entire claim of deduction under section 10B - entitlement of the assessee to make a request to consider the case under section 10A of the Act instead of section 10B - HELD THAT:- In view of the similarity of the facts and we find it just and proper to accept the contention of the assessee in the light of the additions referred to above and set aside the impugned order and remand the issue to the file of the learned Assessing Officer with a direction to the examine the claim of the assessee u/s 10A of the Act. We accordingly, set aside the impugned order and remand the issue to the file of the learned AO to comply with the above observations. We find it is not necessary to adjudicate the grievance of the assessee in respect of the requirements of section 10B (3) and also the invocation of section 10B (7) read with section 80IA . Assessee is free to raise all the contentions before the assessing officer and the AO, while considering the contentions of the assessee in the light of the above additions, is free to take a fresh view on this aspect Appeal of the assessee is allowed for statistical purpose.
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