https://www.taxtmi.com/caselaws?id=165454 An assessee engaged in software development had claimed deduction under section 10B, but contended that the correct claim was deduction under section 10A and that the original reference to section 10B was only a technical mistake. The Tribunal noted that sections 10A and 10B operate on different conditions and that the lower authorities had not examined eligibility under section 10A at all. It held that the assessee could not be confined to the wrong claim alone and that the correct claim had to be examined on merits after giving an opportunity to place evidence. The matter was therefore remanded to the Assessing Officer for fresh consideration of entitlement under section 10A. en-us Thu, 13 Jan 2011 00:00:00 +0530 Tue, 02 May 2023 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165454 An assessee engaged in software development had claimed deduction under section 10B, but contended that the correct claim was deduction under section 10A and that the original reference to section 10B was only a technical mistake. The Tribunal noted that sections 10A and 10B operate on different conditions and that the lower authorities had not examined eligibility under section 10A at all. It held that the assessee could not be confined to the wrong claim alone and that the correct claim had to be examined on merits after giving an opportunity to place evidence. The matter was therefore remanded to the Assessing Officer for fresh consideration of entitlement under section 10A. Case-Laws Income Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165454