TMI Blog2021 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that it had granted certain benefits u/s. 10B of the Act and though the circular was in the context of section 10B, the ratio of the circular equally applies to Section 10A - Appeal of the Revenue is dismissed. - ITA No. 154/PUN/2018 - - - Dated:- 29-6-2021 - R.S. Syal, Vice President And Partha Sarathi Chaudhury, Member (J) For the Appellant : Sudhendu Das For the Respondents : Ketan Ved ORDER Partha Sarathi Chaudhury, Member (J) This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeal), Pune-3 dated 31.10.2017 for the assessment year 2011-12 as per the following grounds of appeal on record: 1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er software prior to obtaining the approval under STPI which had been carried out by the assessee. 4. On the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the disallowance u/s. 10A of the Act by relying on the Circular No. 1/2005 dated 06.01.2005, which speaks of an undertaking set up in Domestic Tariff Area (DTA) and deriving profit from export and which is subsequently converted into an Export Oriented Undertaking (EOU) shall be eligible for deduction u/s. 10B of the Act, without appreciating the fact that the same could not apply to the present case, as the earlier undertaking set up by the assessee was not a DTA unit and also not approved as 100% EOU by Board as contemplated by the aforesaid circular. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-11, had disallowed the claim of deduction u/s. 10A of the Act by holding that export unit of the assessee was formed by the splitting up and reconstruction of the business already in existence. 5. Thereafter, the Assessing Officer relied on the said order of the assessee for assessment year 2010-11 and vide Para 4.3 onwards up to 4.6, the Assessing Officer relying on the findings for assessment year 2010-11 for this year also, the deduction claimed by the assessee u/s. 10A of the Act was disallowed. 6. The Ld. CIT(Appeal) vide Para 6.3 at Page No. 12 of his order has relied on the decision of the Pune Bench of the Tribunal in assessee's own case for the assessment year 2010-11 in ITA No. 2287/PUN/2014 dated 12.05.2017 and had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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