9911796707
TMI Blog2014 (12) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... approval of STPI from 23rd September 2008, the assessee is entitled to the exemption u/s 10A of the Act. However he denied the claim since he was handicapped from determining the amount of exemption post 23.09.2008 because the assessee could not place the necessary details apportioning the profits before him. We further find that in the subsequent Assessment Year, the AO himself has allowed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Gaurav Duoeja, Sr. DR ORDER A. T. Varkey (Judicial Member) This is an appeal preferred by the assessee against the order of the ld CIT(A)-XVI dated 27th February 2013 for the Assessment Year 2009-10. 2. The solitary issue involved in the instant appeal relates to disallowance of ₹ 39,63,800/- representing claim u/s 10A of the Income Tax Act, 1961 (herein aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export of computer software from and after the date of approval of the STP unit on 23/09/2008 will be eligible for deduction u/s 10A of the Act. Because in respect of the period prior to the date of approval, during the relevant previous year, even if the profits are derived from export of computer software, the same are not derived from export of computer software produced from STP unit as requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of software after the date of approval as STP unit, therefore, the A.O. is justified in disallowing the deduction u/s 10A. The appeal fails in this ground. 6. Having considered the rival submission and after perusal of the material on record, we find that the appellant authority has accepted the contention of the assessee that after receipt of the approval of STPI from 23rd September 2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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