2014 (10) TMI 1041

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..... Gupta, JCIT ORDER Challa Nagendra Prasad, J. This appeal is filed by the assessee against the order of the Commissioner of Income Tax, (Appeals)-III, Chennai dated 28.11.2013 for the assessment year 2009-10 arising out of the order passed under section 143(3) of the Act. 2. There is only one issue in the grounds of appeal of the assessee and this ground is raised against the order of the Comm .....

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..... ITO Vs. Sak Soft Ltd., wherein the Special Bench held that such expenditure should be excluded from the total turnover as well for the purpose of computing deduction under section 10B of the Act. 4. Departmental Representative submits that Commissioner of Income Tax (Appeals) in fact set aside the matter to the file of the Assessing Officer to consider the claim of the assessee under section .....

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..... 10A and allow the claim of the assessee. Since the Commissioner of Income Tax (Appeals) has already directed the Assessing Officer to verify the claim of the assessee and allow deduction under section 10A, we remit this issue back to the file of the Assessing Officer to decide this issue also afresh in accordance with law keeping in view the decision of Special Bench of this Tribunal in the .....

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