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of The High Court addressed two issues: disallowance of deduction u/s 10B and non-compliance with Section 153C procedure. Regarding Section 10B, the Court upheld the Tribunal's decision based on its previous judgment in Tata Elxsi Ltd. As for Section 153C, the Court reiterated that when search material is relied upon, the Assessing Officer must follow the procedure u/ss 153A, 153B, and 153C, and cannot continue with regular assessment. The Court relied on its decision in Dinakar Suvarna and ruled in favor of the assessee on both issues.
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