2011 (4) TMI 722

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..... ngaged in the business of processing outsourcing unit providing back office services to its customers. The assessee qualifies for deduction under section 10A of the Income-tax Act (hereinafter referred to as 'the Act'), as it is a newly established undertaking in free trade zone because of the reason that it is engaged in the export of computer software using telecommunication channels. In the Inc .....

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..... of the Assessing Officer, the assessee approached the CIT(A). The CIT(A) allowed the appeal of the assessee. 3. Against the order of the CIT(A), the revenue preferred the appeal before the Income-tax Appellate Tribunal (for brevity 'the Tribunal'). The Tribunal took note of the arguments of the revenue that the income in the form of convertible exchange received on account of speed pay and ASP f .....

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..... ed in the appeal is that the Tribunal was not right in allowing the benefit of deduction under section 10A of the Act on 'ASP expense' and 'speed pay'. We fail to understand how such a question arises, as the Tribunal has not given any findings on this aspect at all and rather has referred the matter back to the CIT(A) to decide the same. 6. Finding no merit in this appeal, we dismiss the same.

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