Statutory deduction claims must be fairly examined on the basis of supporting approvals and documents before fresh decision.

An assessee's claim for deduction under section 10-A was to be reconsidered on remand on the basis of the approvals and documents already relied upon. The Court noted that, where statutory benefit is claimed through supporting materials, those documents must be fairly examined before the claim is finally decided. The Assessing Officer was directed to verify the propriety of the documents and pass an appropriate order on the section 10-A claim.

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Issues: Whether, on remand, the Assessing Officer should consider the assessee's claim for benefit under section 10-A of the Income-tax Act, 1961 on the basis of the documents and approvals relied upon.

Analysis: The application arose from the assessee's contention that the materials relied upon for the earlier claim under section 10-B also supported entitlement under section 10-A. The Court noted that the claim had been made on the basis of the relevant approval and supporting documents, and that those materials required fair consideration by the Assessing Officer before a fresh decision was taken.

Conclusion: The Assessing Officer was directed to examine the documents relied upon by the assessee, verify their propriety, and pass an appropriate order on the claim for benefit under section 10-A.

Final Conclusion: The application was disposed of with a direction for fresh consideration of the assessee's claim under section 10-A.

Ratio Decidendi: Where an assessee's claim for statutory benefit is founded on supporting approvals and documents, those materials must be fairly examined before the claim is finally decided.

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