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TMI Blog2011 (3) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT Ramachandran Nair, J. Heard standing counsel appearing for the appellant and advocate Sri. Dale P Kurian appearing for the respondent. The question raised is whether the Tribunal was justified in confirming the order of the CIT (Appeals) declaring eligibility for exemption to the respondent under Section 10A of the I.T. Act. 2. Appeals relate to assessment years 2001-02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand, the assessing officer declined the benefit under Section 10A for violation of Section 10A(9) and assessee's claim under Section 80HHE was not considered for the reason that the claim was not supported by audit report and other certificates were not furnished in time along with returns. 3. In the second round of appeal, the first appellate authority as well as the Tribunal held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because according to the Tribunal the remand was for the purpose of furnishing documents, though furnished with delay. It is against these orders of the Tribunal, revenue has filed these appeals. 4. After hearing both sides we notice that admittedly the respondent was engaged in development and export of computer software. The only reason for denial of exemption under Section 10A is the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year. We find force in the finding of the Tribunal that the denial of assessee's claim of exemption on the profit earned from the export of computer software under Section 80HHE on technicalities as untenable. In the circumstances, and in view of the finding on fact by the Tribunal based on which they held in favour of the assessee, we do not find any substantial question of law arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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