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2019 (1) TMI 13 - ITAT PUNEDeduction u/s.10B - Disallowance of claim for failure to fulfill the conditions specified in the said section - in response to the alternate claim of deduction, CIT(A) allowed the alternate claim of deduction u/s.10A and confirmed the AO’s decision in rejecting the claim of deduction u/s.10B - Held that:- It is undisputed fact that the grounds raised by the assessee revolves around the absence of ground on the claim of deduction u/s.10A of the Act. It is also undisputed fact that the assessee raised this alternate claim of deduction u/s.10A of the Act before the CIT(A) who eventually allowed the same rejecting the assessee’s original claim of deduction u/s.10B of the Act. Further, we find the assessee is not legally correct in stating that there is no need for referring to the alternative claim issue u/s.10A of the Act as the decision of the CIT(A) is not final legally. Assessee should have reasonably anticipated the existence of the appeal by the Revenue when the alternative claim is allowed and against the Revenue. We are of the view that Ld. Counsel for the assessee failed in not making mention to the likely existence of appeal by the Revenue. Coming to the expunging of the last line Para No.10 of our order, we find that it is a fact that there is no ground at all on the claim u/s.10A of the Act. Thus, while making a mention about the alternate claim, we find there is an expression of word “clear” erroneously entered into the said sentence and the same should constitute a mistake apparent from the record. Therefore, we are of the opinion that the word “clear” appearing in the last sentence of Para No.10 of the order of Tribunal should be deleted. AO is directed accordingly. Accordingly, the Miscellaneous Application filed by the assessee is disposed pro tanto.
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