https://www.taxtmi.com/caselaws?id=247655 The ITAT upheld the CIT(A)'s decision to allow the assessee's claim under section 10A for A.Y. 2007-08, despite the claim not being in the original or revised return. The Revenue's challenge was dismissed, with the ITAT emphasizing that a technical error in claiming under section 10B should not deprive the assessee of deduction if all conditions are met. The ITAT found no grounds for interference, leading to the dismissal of the Revenue's appeal and allowing the deduction under section 10A for the relevant assessment year. en-us Thu, 08 May 2014 00:00:00 +0530 Mon, 02 Mar 2015 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247655 The ITAT upheld the CIT(A)'s decision to allow the assessee's claim under section 10A for A.Y. 2007-08, despite the claim not being in the original or revised return. The Revenue's challenge was dismissed, with the ITAT emphasizing that a technical error in claiming under section 10B should not deprive the assessee of deduction if all conditions are met. The ITAT found no grounds for interference, leading to the dismissal of the Revenue's appeal and allowing the deduction under section 10A for the relevant assessment year. Case-Laws Income Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247655