TMI Blog2011 (1) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... HAN ALANKAMONY, ACCOUNTANT MEMBER This appeal is filed by the assessee aggrieved by the order of the ld. CIT(Appeals) in ITA no.78/DC-11(1)/09-09 dated 28.04.2010 for the assessment year 2005-06. 2. The assessee has raised six elaborate grounds before us. However, the crux of the issue involved is disallowance u/s. 10A of the Act by the ld. Dy.CIT, which was further confirmed by the ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he I.T. Act and therefore not applicable to the facts of the assessee s case. (5) Circular No.1 of 2005 dated 6.1.2005 which deals with tax holiday under section 10B of the I.T. Act will not rescue to the assessee s claim for the facts of the assessee are clearly distinguishable. 4. On appeal before the CIT(Appeals) by the assessee, ld. CIT(Appeals) held it was mandatory for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to the revenue No. GC/525/2008 dt. 21.10.2008. Ld. AR also pointed out that the Ld. AO had not made any remark relating to non submission of certificate from STP. Ld. AR contended that the Ld.CIT(A) had also not asked these documents to be produced before him at the time of appellate proceedings. However, all these certificates were before the Revenue at the time of assessment and appellate p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity u/s. 10A of the Act in his order for the A.Y. 2005- 06 and had judiciously arrived at a conclusion that the assessee disentitles the claim of deduction u/s. 10A of the I.T. Act. It was prayed that the order of the ld. CIT(A) may be sustained. 7. We have heard the rival submissions and perused the materials on record containing pages 1 to 29 submitted by the assessee. The only facts emanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Needless to mention that if the assessee complies with the provisions u/s. 10A of the Act, the assessee shall not be denied the benefit under the Act. It is ordered accordingly. We also bring on record that the assessee has submitted the letter granting approval by STPI before us in page 25 to 27 of the paperbook. 8. In the result, the appeal of the assessee is allowed for statistical purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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