9911796707
TMI Blog2015 (11) TMI 1897X X X X Extracts X X X X X X X X Extracts X X X X ..... preciating that 'telecom/computer equipment' cannot be classified as 'computer including computer software'. (2) The CIT(A) erred in deleting the disallowance of deduction u/s 10A without appreciating finding of the AO that the assessee is not engaged in manufacturing and export of any article or thing or computer software as required for the purpose of computation of deduction u/s 10A of the Income-tax Act. (3) The CIT(A) erred in deleting the disallowance of deduction u/s 80JJAA without appreciating the findings of the AO that the assessee is not involved in telecom services and such services cannot be termed as IT enabled services. (4) The CIT(A) erred in deleting the disallowance of deduction u/s 35D without apprec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved, Revenue is before us with the present appeal. 6. We have heard the rival submission and perused the material on record. The grounds of appeal raised by the Revenue are covered by the decision in assessee's own case in ITA No.1163 of 2012 dated 21.2.2014 for the asst. year 2008-09. 7. The ground No.1 challenges the direction of learned CIT(A) allowing the depreciation @ 60%. This issue is covered in respondent assessee's own case for the asst. year 2008-09 in ITA No.1163/Bang/2012 dated 21/2/2014 wherein the Hon'ble Tribunal vide paragraph 10.61 held as follows:- "10.6.1 We have heard both parties and perused and carefully considered the material on record including the judicial decisions cited. The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2008-09 cited Supra vide paragraph 7.4.4 to 7.4.6, the Hon'ble Tribunal held as follows:- "7.4.4 In the light of the provisions of law and the CBDT Notification above, we shall examine the activities of the assessee. It is seen that the assessee is engaged in the business of mobile value added services, which involve 'content development' in its STP unit. It is seen that the assessee has a dedicated studio in its STP unit where music related content is developed. The assessee also procures music and other content from third parties. The music content developed in - house and procured by the assessee is processed to a customized format to make it compatible for deployment. The assessee also develops its own content (viz. mus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual and legal matrix of the case as discussed above, it is seen that the assessee satisfies the twin conditions of export of computer software and repatriation of exports proceeds in convertible foreign exchange as prescribed in section 10A of the Act. We, therefore, concur with the finding of the learned CIT (A) that the assessee is entitled for deduction u/s.10A of the Act. Accordingly, ground No.4 raised by revenue is dismissed." 10. Respectfully following the decision of the Hon'ble Tribunal, we dismiss the ground No.2 11. Ground No.3 challenges the direction of CIT(A) allowing the deduction u/s 80JJAA. The issue is also covered by the earlier order of the Hon'ble Tribunal, vide paragraph 6.5.5 held as follows:- "6.5.5 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification issued, the assessee company engaged in the development of software is covered by the Industrial Disputes Act, 1947. Further it is not the case of the revenue that the assessee did not fulfill the conditions extracted elsewhere in this order. Considering all those factual matters we do not find any infirmity in the order of CIT(A) according relief to the assessee. In fact he had clarified the relevant portions related to Industrial Disputes Act, 1947 and Income-tax Act while granting relief to the asssessee which are extracted at pp. 5 and 6 of this order. After carefully considering the same, we are inclined to accept the reasons shown by the learned CIT(A). The learned CIT-Departmental Representative could not assail the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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