9911796707
TMI Blog2018 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ter this basic engine was taken to the Dehradun Unit and developed into a separate, intelligent and superior software known as PC Suit Software. This development of the software was done admittedly at Dehradun as the Tribunal itself records undisputed position that only basic engine was developed at Mumbai and the PC Suit Software which is a distinct software was developed at STPI, Dehradun. This software was exported and benefit of Section 10A of the Act is claimed in respect of the Dehradun unit which has developed the software and exported it. Therefore it is clear that a separate activity was performed at Dehradun Unit at STPI. The Tribunal records the fact that separate activity was performed at Dehradun Unit at STPI and it is a distin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2015 - - - Dated:- 12-12-2017 - M. S. Sanklecha And Riyaz I. Chagla, JJ. Mr. Tejveer Singh, for the Appellant Dr. K. Shivram, Senior counsel with Mr. Rahul Hakani for the Respondent ORDER P.C:- 1. This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 25th July 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order relates to Assessment Year 2009 2010. 2. The Revenue has urges the only following question of law for our consideration. Whether on the facts and circumstances of the case, and in law the Tribunal erred in allowing deduction under Section 10A of the Act, 1961 ignoring the fact that the assessee is not entitled to the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y claim the benefit under Section 10A of the Act. 5. On further Appeal by the Respondent, the Tribunal by the impugned order allowed the Respondent Assessee's appeal inter alia holding that software was developed at Dehradun after having received the basic engine from Mumbai. Consequently the Unit from where software was exported i.e. Dehradun was entitled to the benefit of exemption under Section 10A of the Act. 6. Mr. Tejveer Singh the learned counsel for the Revenue in support of the appeal submits that the impugned order of the Tribunal granting the benefit of Section 10A of the Act, to the Appellant's Dehradun Unit is not sustainable for the following reasons:- (a) Dehradun Unit which claims the benefit of Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... developed the software and exported it. Therefore, from the above it is clear that a separate activity was performed at Dehradun Unit at STPI. The Tribunal records the fact that separate activity was performed at Dehradun Unit at STPI and it is a distinct activity from the manufacture of basic engine which was done at Mumbai. This is essentially a finding of fact of the Tribunal and not shown to be perverse warranting our interference. 9. The last contention on behalf of the Revenue is that as third party tools were employed by the Respondent Assessee, it would lose the benefit under Section 10A of the Act. No such such bar under Section 10A of the Act on user of the third party tools has been shown to us. This is different from outsou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
