TMI Blog2014 (12) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... f each unit could not be ascertained - no such assertion and contention is raised - copy of the form has also not been filed - The view taken by the Revenue is hyper-technical and does not merit issue of notice in the present appeal – thus, the notice on the application for condonation of delay in re-filing cannot be issued and the appeal is dismissed – Decided against revenue. - Income Tax Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act,1961 (Act, for short) in respect of income derived from its 100% export oriented units, situated at Chennai and Gurgaon. The said two units were engaged in business of export of computer software. 4. The Assessing Officer disallowed the claims under section 10B for the two reasons. Firstly, he held that development and export of computer software was not eligible under Section 10B as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act reads :- 10B. XXXXXXX (5) The deduction under sub-section (1) shall not be admissible for any assessment year beginning on or after the 1st day of April, 2001, unless the assessee furnishes in the prescribed form, along with the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoning given by the C.I.T (A). 7. It is apparent that the bifurcation of the exempt income for each unit was clearly stated and given. It is not the case of the revenue that certain aspects were not clear or concealed or eligible profits of each unit could not be ascertained. No such assertion and contention is raised. Copy of the form has also not been filed. The view taken by the Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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