2012 (11) TMI 1126

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..... and after verifying them, pass appropriate order as to whether the benefit of Section 10-A can be granted. - ITA 69/2008 - - - Dated:- 30-11-2012 - MR. S. RAVINDRA BHAT AND MR. R.V.EASWAR, JJ For the Petitioner : Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Adv. For the Respondent : Mr. Harpreet Singh and Mr. Sanjay Bhardwaj, Advs. ORDER CM No.198 .....

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..... refully considered the records and submissions. It appears that the assessee had claimed the benefit of Section 10-B on the basis of the provisions which pertains to Section 10-A. Therefore, AO must in fairness consider the documents on the basis of the claim and ascertain whether they are proper and after verifying them, pass appropriate order as to whether the benefit of Section 10-A can be gran .....

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