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2019 (11) TMI 461

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..... ed at the threshold even without verification, thereby causing irreparable prejudice to the assessee. It is pertinent to note that the ld. DRP itself found some merit in the contention of the assessee on the eligibility of claim u/s.10A, for which the relevant discussion has been made in Para Nos. 3.19 to 3.22. Albeit the DRP is not empowered to direct the AO to entertain and examine such a claim, but there are no fetters on its own powers to undertake such an exercise itself for ascertaining if the claim of the assessee is legally tenable. Under the given circumstances, we set-aside the impugned order and remit the matter to the DRP for adjudicating the issue itself without remitting the matter to the file of the AO. - ITA No. 340/PUN/2016 .....

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..... ate claim of the assessee for granting of deduction u/s.10A and vide para No.3.23 of its direction, required the AO to examine the alternate claim of the assessee for eligibility of deduction us/.10A. 4. The Revenue in its appeal is aggrieved by the direction given by the DRP for examining the claim of deduction u/s.10A. The assessee is aggrieved by denial of claim u/s.10A of the Act amounting to ₹ 7,91,16,965/- by the AO in the final order passed pursuant to the direction given by the DRP. 5. We have heard the rival submissions and gone through the relevant material on record. It is seen that the DRP vide para 3.23 of its direction has observed: We direct the AO to examine the alternative claim of the assessee based on the material a .....

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..... pt of the directions from the DRP, the AO completes the assessment under sub-section (13) in conformity with the directions given by the DRP. 7. Scope of directions by the DRP has been set out in subsection (8) which states that the DRP may confirm, reduce or enhance the variations proposed in draft order so, however, that it shall not set aside any proposed variation or issue any direction under sub-section (5) for further enquiry and passing of the assessment order. It is manifest from the prescription of subsection (8) that the DRP has been empowered to confirm, reduce or enhance the variations proposed in draft order. There is specific prohibition contained in the provision to the effect that the DRP cannot set-aside any proposed variat .....

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