2013 (1) TMI 1006

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..... sh Malhotra, Sr. Advocate, Sh. Dhruv Kapur, Sh. Vijinder Kumar and Sh. Tarun, Advocates. ORDER C.M. APPL. 106/2013 (for exemption) in ITA 438/2012 C.M. APPL.110/2013 (for exemption) in ITA 439/2012 C.M. APPL.112/2013 (for exemption) in ITA 440/2012 C.M. APPL.108/2013 (for exemption) in ITA 441/2012 Allowed subject to just exceptions. C.M. APPL.12/2013 IN ITA 2002/2010 C. .....

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..... case, not gone into the merits of the alternative claim for entitlement under Section 10A. This fact is apparent from a reading of the order of CIT(A) as well as that of the Tribunal in the order impugned. In the circumstances, the Tribunal shall consider the relevant documents on the basis of the claims and ascertain whether the applicant is entitled to the benefit of Section 10A, as claimed. The .....

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