TMI Blog2014 (6) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ta, which was already available and has not created altogether new software then too the appellant cannot be deprived of the benefit of deduction – the definition of "produce" is wider than the term manufacture. The Assessee’s business involved export of ready to print books which in the instant case is the “customized electronic data” - The nature of activity done by the assessee in the EOU was that of producing designs, drawings, layouts and scanning for the projects of foreign clients on the basis of their parameters and specifications - This activity is done by taking into consideration the data collected by the assessee itself or from clients – the assessee is entitled to claim deduction u/s 10B of the Act - the ready to print books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities below on the issues raised. 3. Having gone through the above cited order dated 7.5.2014 in the appeal preferred by the assessee for the asstt. year 2006-07 (supra) we find that identical issues raised in the appeals under consideration have been decided by the Tribunal in favour of the assessee. The assessment orders in the present appeals under consideration making the above cited disallowance of deduction u/s 10B of the Act and charging of interest u/s 234B have been made following the assessment order as well as first appellate order on an identical issues in the asstt. year 2006-07. It is pertinent to mention over here that on the basis of the outcome of the assessment order for the asstt. year 2006-07 the reopening procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the appeal for asstt. year 2006-07 has deliberated the discussion in detail. The Tribunal has discussed activities of the assessee that after collecting raw data and pictures the assessee has utilized its expert designing skills in producing a ready to print e-book. The final product is intended for use of a particular customer and therefore the case under consideration does fit in the category of production of any customized electronics data as per the definition of computer soft ware defined in Explanation 2 to section 10B of the Act. Thereafter relying on the cited decisions before it the Tribunal has concluded the issue as under :- 19. The requirement of the provision (Section 10B) is that there should be a customized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ybertech Systems (supra), we find that the appellant merits to succeed in its claim for deduction u/s 10B of the Act. We hold that the ready to print books exported by the appellant in the form of a CD or e-mail are customized electronic data eligible for claiming benefit of deduction as per law. Therefore the appeal filed by the assessee is allowed and the AO is directed to allow deduction u/s 10B of the Act in accordance to law. 4. We thus find that the issue No. 1 in the present appeal is fully covered by the above decision of the Tribunal on an identical issue under similar set of facts. Following the same we while setting aside orders of the authorities below direct the AO to allow the claimed deduction u/s 10B of the Act. The rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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