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2021 (8) TMI 260 - HC - Income TaxReopening of assessment u/s 147 - Deduction u/s 10A - HELD THAT:- The scope of provisions would unambiguously portrays that the case of the petitioner is falling u/s 10A of sub-section (2) to sub-clause (i)(c) of the Income Tax Act, and therefore, if the petitioner is manufacturing or producing articles or things of computer software, it must be in any Special Economic Zone. The Form 56-F submitted by the petitioner would reveal that they are not mentioned about their location of functioning - they have furnished their address and the respondents have filed counter stating that the Unit is not located in Special Economic Zone. This being the factum established, the petitioner-Company is not entitled to avail the benefit of Section 10A and if at all any contra materials are available with the petitioner, it is for them to place it before the Assessing Authority for the purpose of availing the benefit for which they are entitled under the provisions of the Income Tax Act - adjudication in this writ petition is done with reference to the interpretations to be considered for the purpose of availing the benefit of Section 10A and regarding all other factual disputes, it is for the Assessee to pursue the same before the Assessing Authority for the purpose of completion of reassessment proceedings. If at all the writ petitioner-Company has already claimed the benefit and in order to establish the said claim, the writ petitioner is at liberty to submit the documents and materials at the time of participating in the reassessment proceedings. WP dismissed.
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