9911796707
TMI Blog2014 (6) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that both the above issues have been adjudicated upon by Delhi Bench of the Tribunal in the case of assessee itself for the asstt. year 2006-07 vide order dated 7.5.2014 in ITA No. 3911/D/2009, a copy thereof has been made available. He submitted that in all these appeals under consideration the disallowance and interest charged u/s 234B have been made on the basis of the assessment order and first appellate order passed in asstt. year 2006-07 wherein similar disallowance and charging of interest on identical issues were made. 2. The Ld. DR did not rebut the above submission of the Ld. AR He however placed reliance on the orders of the authorities below on the issues raised. 3. Having gone through the above cited order dated 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit u/s 10B of the Act on the basis that provisions u/s 10B are applied to any business which manufactures or produces any articles or things or computer software, whereas the assessee's business activities did not consist of manufacture or production of computer software. The AO relied upon the order on the issue for the asstt. year 2006- 07. The AO held that the business process of assesese was of job work of producing designs, drawings, lay out , type setting and formatting which did not constitute an activity of production of soft ware. While deciding the issue of the eligibility of the assesee for claiming deduction u/s 10B of the Act the Tribunal in the appeal for asstt. year 2006-07 has deliberated the discussion in detail. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducing designs, drawings, layouts and scanning for the projects of foreign clients on basis of their parameters and specifications. The activity is done by taking into consideration the data collected by the assessee itself or form clients. Though the steps / stages involved in completion of a particular assignment fo the foreign clilent has been reproduced by the AO at page 2 of the assessment order, still neither the Assessing Officer nor Ld. CIT(A) have appreciated these aspects in the right perspective. 21. In the light of the decisions of Ld. Third Member in the case of Accurum India Limited and co-ordinate bench decision in case of Cybertech Systems (supra), we find that the appellant merits to succeed in its claim for deduction u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
