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TMI Blog2020 (3) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 19.06.2018. When the matter is called today, the learned Counsel for the appellant as well as the learned Counsel for the respondent produced the order copy dated 26.07.2019 passed by the Tribunal in the original appeal by which the appeal itself has been disposed of holding that the claim of deduction under Section 10A for the assessment year 2006-07 is already remitted back. Since the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 28.01.2016. The assessee is doing the business of providing diversified business process outsourcing (BPO) solutions and related activities and filed its return of income for the assessment year 2006-07 on 30.11.2006 admitting income of ₹ 60,37,272/-. Thereafter, the assessee filed revised return on 27.02.2007 declaring income of ₹ 80,22,796/- and assessment was completed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal by way of appeal. 4.Noting that no other ground was urged except asking for the prayer to consider the alternate remedy under Section 10A of the Act which says that if the assessee is not eligible for deduction under Section 10B of the Act then, deduction should be considered under Section 10A of the Act alternatively. Hence, the Tribunal remanded the matter to the Assessing Officer to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.07.2019 passed by the Tribunal in the original appeal by which the appeal itself has been disposed of holding that the claim of deduction under Section 10A for the assessment year 2006-07 is already remitted back. Since the order of the Tribunal has been acted upon, this Court confirms the order dated 07.08.2017 in M.P.No.80/Mds/2017 in I.T.A.No.711/Mds/2016. However, the questions of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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