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2020 (1) TMI 985 - AT - Income TaxDeduction u/s 10B on the manufacturing services carried out - apparent mistake in the Tribunal order - HELD THAT:- Ratification by the Board relates back to the date of actual grant. From para no. 30, the Tribunal is discussing about other aspect i.e. the assessee’s claim of deduction u/s. 10B with regard to R&D activities and till para no. 43, the discussion is only about R&D activities and thereafter in para 44 of the impugned Tribunal order as reproduced above, it was held that ground nos. 1 to 5.4 raised by the assessee are dismissed. Hence in our considered opinion, there is apparent mistake in the Tribunal order because ground no. 5.4 raised by the assessee in respect of deduction claimed by the assessee u/s. 10B of the IT Act on the manufacturing services carried out by the assessee was not decided specifically and this ground was dismissed in spite of this finding in para no. 29 of the Tribunal order that ratification by the Board relates back to the date of actual grant of permission. Hence, we recall this Tribunal order for Assessment Year 2009-10 for limited purpose for deciding ground no. 5.4 of this appeal for Assessment Year 2009-10. Appeal of the revenue for Assessment Year 2011-12 was decided in favour of the revenue simply on this basis that in assessee’s appeal for Assessment Year 2009-10, the issue regarding deduction u/s. 10B was decided against the assessee. We have already held in the above para that for Assessment Year 2009-10, the matter has to be heard again for the limited purpose for deciding ground no. 5.4 raised by the assessee in that year. This was the submission of assessee before us that for Assessment Year 201112, deduction allowed by ld. CIT(A) was only regarding manufacturing activities and since the issue regrading allowability of deduction u/s. 10B for manufacturing activity is to be decided again by the Tribunal, the appeal of the revenue for Assessment Year 2011-12 should also be decided simultaneously. Hence, we recall the impugned Tribunal order for deciding the appeal of the revenue for Assessment Year 2011-12 simultaneously while deciding ground no. 5.4 in assessee’s appeal for Assessment Year 2009-10.
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