https://www.taxtmi.com/caselaws?id=214915 The Appellate Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to reconsider the deduction claim under section 10A. The Tribunal held that the assessee's timely filing of the return under section 139(1) met the requirement for claiming the deduction under section 10A, despite initially claiming under section 10B. The Tribunal also upheld the validity of the revised return filed under section 139(5) to correct the deduction claim. Additionally, the Tribunal instructed a re-examination of the relationship between the assessee and the exporter for claiming relief under section 10A based on documentary evidence provided. en-us Fri, 08 Jun 2012 00:00:00 +0530 Wed, 13 Apr 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214915 The Appellate Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to reconsider the deduction claim under section 10A. The Tribunal held that the assessee's timely filing of the return under section 139(1) met the requirement for claiming the deduction under section 10A, despite initially claiming under section 10B. The Tribunal also upheld the validity of the revised return filed under section 139(5) to correct the deduction claim. Additionally, the Tribunal instructed a re-examination of the relationship between the assessee and the exporter for claiming relief under section 10A based on documentary evidence provided. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214915