2013 (2) TMI 733

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..... tment before the ITAT Nagpur Bench, Nagpur, against the order of leaned CIT(A)-I, Nagpur (Maharashtra) relating to the assessment year 2005-06 & 2008-09, which have been heard through E-Court, Mumbai. 2. In the aforesaid appeals the department raised objection in regard to granting relief under Section 10A of the Act. 3. Since common issues are involved in both the cases, therefore, for the sake .....

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..... on as no deduction was claimed originally. The AO relied on the decision of the Hon'ble Supreme Court in the case of Goetz (India) Ltd., reported in 284 ITR 323 (SC). The AO has also observed in his order that the assessee has received royalty income of Rs. 38,91,671/- and expenses against this which has been claimed are inadmissible under Section 37. According to the AO, the assessee is receiving .....

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..... bmissions and perusing the material on record, found that the assessee is eligible for deduction under Section 10A. Learned CIT(A) found that similar facts were involved in the case of Infospectrum Pvt. Ltd.(supra), where the Tribunal has directed to allow deduction under Section 10A. Learned CIT(A) has observed that the main contention of the AO while rejecting the claim of the assessee was made .....

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..... filed all the requisite details for claiming deduction under Section 10A. Accordingly, he allowed the deduction. Other grounds of the assessee were also allowed by the CIT(A). 6. Now, the department is in appeals here before the Tribunal against the direction of the learned CIT(A) in granting relief under Section 10A. 7. Learned DR placed reliance on the order of the AO. On the other hand, learn .....

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..... of ours find further support from the decision of the Hon'ble Supreme Court in the case of Hindustan Steel, reported in 135 Taxman 461. 9. In view of these facts and circumstances of the case and in view of the fact that on similar issue the Tribunal allowed the issue in favour of the assessee which has been followed by the learned CIT(A), we confirm the order of the learned CIT(A) in the appeals .....

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