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TMI Blog2018 (6) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny, learned AO found that the assessee had claimed deduction u/s 10B of the Income-tax Act, Rs. 1961 ("the Act") during the year under consideration. Learned AO further noted that for the earlier years, namely, Asstt. Years 2003-04 to 2008-09, the claim of deduction u/s 10B of the Act of the assessee was rejected, but such a claim was found favour with the learned CIT(A). He further recorded that the orders of the first appellate authority for those Asstt. Years were upheld by the ITAT and the matter travelled to the Hon'ble High Court. Learned AO, however, noticing the orders of the learned CIT(A) felt that since the department had filed appeals before the Hon'ble High Court against the orders of the Ld. CIT(A) and ITAT also, fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR fairly conceded that in view of the order of the Hon'ble High Court, assessee cannot press their claim u/s 10B of the Act, hence, the same has to be decided against the assessee, but he prayed that the claim u/s 10A may be considered in view of the fact that the led. AO held so for the Asstt. Year 2003-04 to 2007-08. 6. There is no dispute from the ld. DR as to this fact of the Hon'ble High Court remanding the matter to the file of the Tribunal, the Tribunal setting aside the orders of the authorities below and remanding the matter to the file of the assessing officer with a direction to the Ld. AO to consider the claim of the assessee u/s 10A of the Act afresh and the learned AO passing orders dated 29.3.2016 for all these years accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 04 to 2007-08 and in terms of Instruction No.1 dated 31.3.2016 whereunder it was directed that the approval of the Director, STPI, was sufficient and conclusive evidence to be eligible to claim deduction u/s 10A of the Act and also in view of the decision of the Hon'ble jurisdictional High Court in the case of CIT vs. Technovate E Solutions (P) Ltd., 354 ITR 110 dated 26.2.2013, accepted the claim of the assessee for allowing deduction u/s 10A of the Act. 9. Since the facts forming the basis for the addition made for all these years are similar, in view of the decision of the Hon'ble Apex Court in the case of Radha Saomi Satsang 1992 AIR 377, the Department has to take a consistent view, in the absence of any compelling reasons. On a rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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