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2014 (3) TMI 31 - CALCUTTA HIGH COURTDisallowance of Deduction u/s 80HHB of the Act – Proper evidence or document not filed – Held that:- CIT(A) rightly held that the work is foreign project within the meaning of Section 80HHB(2)(b)(ii)/(iii) is project as it includes planning and designing or doing something and has been executed as a single integral work order - It is technically also a project as it includes man, job design, control system design and design of a method of employing specific technology to do the work - Entire consideration is attributable to such execution of the projects - The AO is satisfied with other requirements for eligibility for entitlement to deduction u/s 80HHB of the Act. The contention of the assessee is accepted that the Tribunal in exercise of appellate power was duty bound to demonstrate infirmity in the finding recorded by the CIT (A), which the Tribunal did not do - The Tribunal by a cryptic order has disallowed the benefit capriciously rather than on the basis of any reason - the question of fact was duly considered by the CIT (A) and the Tribunal unnecessarily and without any reason interfered with the same – Decided in favour of Assessee.
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