TMI Blog2018 (6) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... o not find any compelling reasons to depart from the view taken by the learned AO in the orders dated 29.3.2016 for the AYs 2003-04 to 2007-08.We, therefore, hold the issue in favour of the assessee and direct the learned AO to allow deduction u/s 10A . X X X X Extracts X X X X X X X X Extracts X X X X ..... AR that the Hon'ble High Court by order dated 4.1.2013 remanded the matter relating to the assessment years 2003-04 to 2008-09 to the file of the ITAT to consider the claim of the assessee in the light of the relevant documents and to decide whether the assessee is entitled to the benefit u/s 10A of the Act as claimed. Pursuant to this order, a coordinate Bench of this Tribunal by order dated 27.4.2014 set aside the orders of the authorities below for the Asstt. Years 2003-04 to 2007-08 and remanded the matter to the file of the learned AO with a direction to reexamine the matter the claim of the assessee u/s 10A of the Act. Pursuant to this order of the Tribunal, learned AO passed the orders dated 29.3.2016 for all these years allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee that the facts permeating through all these years are very similar and as on the date of the learned AO passing order dated 25.11.2011 for the Asstt. Year 2009-10, the order of the Hon'ble High Court was not available, and in the light of the order dated 4.1.2013 of the Hon'ble High Court, the Tribunal re-considered the matter afresh and by order darted 27.6.2016 reached a conclusion that in spite of the reasons recorded by the learned AO for rejecting the claim of the assessee u/s 10A of the Act, the matter requires re-consideration and on that ground, the matter was remanded to the file of the ld. AO. It is also not in dispute that subsequently, the learned AO considered the matter in the light of the order dated 27.6.2014 ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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