TMI Blog2014 (10) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... see originally made claim under section 10B and an alternative claim was also made under section 10A of the Act during the assessment proceedings. The Commissioner of Income Tax (Appeals) directed the AO to verify conditions as per section 10A and allow the claim of the assessee. Since the CIT (Appeals) has already directed the AO to verify the claim of the assessee and allow deduction under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the grounds of appeal of the assessee and this ground is raised against the order of the Commissioner of Income Tax (Appeals) in not dealing with the ground raised before him on the action of the Assessing Officer in deducting expenditure on the leased telecommunication line and other expenses incurred in foreign exchange from export turnover in computing the deduction under section 10B of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the file of the Assessing Officer to consider the claim of the assessee under section 10A of the Act in case deduction under section 10B is not allowable, since the assessee claimed deduction under section 10B originally and alternatively under section 10A of the Act. Departmental Representative submits that Commissioner of Income Tax (Appeals) directed the Assessing Officer to verify the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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