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TMI Blog2015 (12) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Director and acquainted with working procedure. Even after recording the statement, the Assessing Officer applies his own working system and overlooked evidential material produced in the assessment proceedings and judicial decisions of the Tribunal in the case of Accurum India P Ltd (2009 (11) TMI 550 - ITAT MADRAS-A). CIT(A) has examined the quality of evidence available on record vis-à-vis the explanations made by the assessee, and therefore, we do not see any reason to interfere with the order of the CIT(A). Accordingly, we uphold the CIT(A)’s order on this issue and dismiss the grounds of appeal raised by the Revenue. - I.T.A.Nos.379, 380 & 381/Mds/2015 Assessment years : 2009-10, 2010-11 & 2011-12 - - - Dated:- 30-12-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r claiming exemption u/s 10A of the Act to the extent of `2,10,85,258/-. Subsequently, the assessment was completed u/s 143(3) of the Act on 8.11.2012. The Assessing Officer issued notice u/s 148 of the Act dated 20.3.2013 for reopening the assessment on the ground that the assessee s business of medical consulting services to pharmaceutical companies does not come under the services eligible for deduction u/s 10A/10B of the Act. The re-assessment was completed vide order dated 26.3.2014. For assessment years 2010-11 and 2011-12, the assessment was completed u/s 143(3) of the Act. 5. In assessment proceedings having regard to the claim of deduction u/s 10A of the Act, the ld. AR filed Memorandum and Articles of Association to explain the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eters are observed and recorded. The second is Adverse event data pertains to reports of practicing Doctors about adverse effects of drugs observed by them during the course of treatment and last category is Online database pertains to data/information already available in the public domain which were developed by researchers over the years. 6. Further, Director informed that the company also has an IT infrastructure and the technical experts, staff comprises at different times, Doctors, PhDs, pharmacists, microbiologists, statisticians etc. The staff also play the roles of scientists, data managers, data entry personnel, data reviewers, quality managers, office managers, it managers etc. The doctors also play a very important role in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of consultancy, therefore, not covered u/s 10A. The ld. AR further submitted the operational working, but the Assessing Officer has misconceived the provisions of sec. 10A of the Act in view of CBDT circular where the following information technology enabled products or services are back office operations: (i) Call centres (ii) Content Development or animation (iii) Data processing (iv) Engineering and design (v) Geographic Information system services (vi) Human resource services (vii) Legal databases (viii) Medical transcription (ix) Payroll (x) Remote Maintenance (xi) Revenue accounting (xii) Support centres; (xiii) Website services 7. The ld. Assessing Officer, considering the CBDT Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accurum India P Ltd. (supra) and M L Outsourcing Services P Ltd(supra), Delhi Tribunal decision in the case of Bechtel India P Ltd. The ld. CIT(A) has examined the issue on technical point of view and considering the circumstantial evidence and legal decisions on identical issue, concluded that the assessee s nature of work is in the nature of electronic data processing which is transmitted outside India and qualify for deduction u/s 10A of the Act, relied on the decision of the Tribunal in the case of Accurum India P Ltd (supra) and directed the Assessing Officer to delete the addition. 9. Aggrieved by the order of the CIT(A), the Revenue is in appeal before this Tribunal. The ld. Departmental Representative submitted that the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) wherein it has been observed as under: The requirement of the provision is that there should be a customized electronic data and such data should be exported outside India. The data which a customer may require may be gathered either by manual effort or by electronic means, as for example, through internet. By whatever means the data is collected, once it is stored in an electronic form, it becomes a customized electronic data which can be exported to qualify for deduction under s. 10A. The process of actually collecting the data need not be IT enabled. What all is required is that the data collected should be in an electronic form .. 12. At the time of hearing, the ld. AR of the assessee-company o produced the work orders from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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