TMI Blog2013 (10) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated March 9, 2009 - Held that:- The assessee produced the registration from Software Technology Park of India which was notified by the Ministry of Commerce, Government of India vide Notification No. 33/(RE)/92-97 dated March 22, 1994. The notification states that the Software Technology Park (STP) Scheme is a 100 per cent. export-oriented undertaking scheme – The registration certificate w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to produce ratification by the Board appointed in this behalf by the Central Government in exercise of the powers conferred by section 14 of the Industries (Development and Regulation) Act, 1951. 3. The learned Commissioner of Income-tax (Appeals) should have appreciated the intent of the Central Board of Direct Taxes Instruction No.2 of 2009 dated March 9, 2009. 4. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by the Development Commissioner as envisaged in the Instruction dated March 9, 2009 (File No. 178/19/2008ITA01), in support of its claim under section 10B of the Act. 4. On appeal, the Commissioner of Income-tax (Appeals) allowed the claim of the assessee by placing reliance on the order of the Tribunal in the case of K. Sudha Rani in ITA No. 1750/Hyd/08 dated October 30, 2009, wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Tribunal in the case of K. Sudha Rani cited supra. Placing reliance on this order, the Commissioner of Income-tax (Appeals) allowed the claim of the assessee but the Assessing Officer has no occasion to consider the same. Hence, in our opinion, it is just and fair to send the issue to the file of the Assessing Officer to consider the material. Accordingly, the order of the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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