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TMI Blog2018 (3) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion lower authorities erred in not considering correctness of the claim of deduction made by the ld. Assessing Officer u/s. 10B of the Act Since the claim made by the assessee u/s.10A of the Act, cannot be considered as a fresh claim as the claim emanated from working of the same STPI unit on which it had earlier preferred a claim under section 10B of the Act. Thus, claim of the assessee cannot be considered as fresh one. The question whether assessee was eligible for claiming deduction u/s.10B of the Act ought have been considered on the merits of such claim - set aside the orders of the lower authorities and remit the issue regarding eligibility of the assessee for claiming deduction u/s.10A of the Act back to the file of the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit registered with Software Technology Parks of India as a 100% EOU. According to him, by virtue of Explanation 2(iv) of 10B of the Act deduction under that Section was available only where an undertaking was approved as 100% EOU by a Board appointed by the Central Government for this purpose under section 14 of the Industries (Development and Regulation) Act, 1951. As per the ld. Authorised Representative, assessee having recognized the above mistake, had in the return filed pursuant to notice u/s.148 of the Act, preferred a claim u/s.10A of the Act. Further, as per the ld. Authorised Representative, assessee being a recognized STPI unit was eligible for deduction u/s.10A of the Act. However, as per the ld. Authorised Representative, ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Ltd, 359 ITR 0001, just for a reason that the Section under which the claim was preferred was incorrectly mentioned, such claim could not be disallowed. 4. Per contra, ld. Departmental Representative submitted that the ld. Commissioner of Income Tax (Appeals) had correctly relied on the judgment of Apex Court in the case Sun Engineering Works (P) Ltd (supra) and held that assessee could not take advantage of the reassessment proceedings for claiming a relief not claimed in the original return. Further, according to him, Co-ordinate Bench of the Tribunal in the case of Sella Synergy (India) Ltd vs. ACIT, 117 ITD 264 had considered a similar issue and held that deduction not originally claimed could not be claimed during a reassessment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h claim in the return filed pursuant to a reassessment notice issued u/s.148 of the Act. That apart, in my opinion, the claim made by the assessee u/s.10A of the Act cannot be treated as an entirely new claim, since the basis of the claim was profits earned by it from its STPI unit. It might be true that profits earned from STPI was not eligible for deduction u/s.10B of the Act. However, admittedly, such profit was eligible for deduction u/s.10A of the Act. Just because the assessee mentioned a wrong Section, in my opinion, it could not be deprived of a legislate claim for which it was otherwise eligible. In my opinion lower authorities erred in not considering correctness of the claim of deduction made by the ld. Assessing Officer u/s. 10B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our and that the factum of transfer was also intimated to the Software Technology Park of India. Thus, as a software technology park, the assessee is entitled to place his claim under section 10A. In any event, even assuming for a moment, the assessee had not referred to the section correctly, the fact remains that if the claim could be favourably be considered under any of those special deduction provisions and on the conditions specified therein being satisfied, we do not think that there exists any justifiable ground for the Revenue to contend that the assessee shall not be entitled to have the benefit of section 10A . For the reasons mentioned above, I set aside the orders of the lower authorities and remit the issue regarding elig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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