https://www.taxtmi.com/caselaws?id=250286 The Appellate Tribunal upheld the CIT(A) order granting deduction under section 10A of the Income Tax Act to the assessee, a company registered under STPI, despite the initial denial of deduction under section 10B by the Assessing Officer. The Tribunal emphasized the importance of fulfilling all criteria for claiming exemptions and highlighted the principle of consistency in allowing deductions. It dismissed the Revenue's appeal, affirming the allowance of deduction under section 10A for the assessee. en-us Fri, 25 Jul 2014 00:00:00 +0530 Fri, 08 Aug 2014 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250286 The Appellate Tribunal upheld the CIT(A) order granting deduction under section 10A of the Income Tax Act to the assessee, a company registered under STPI, despite the initial denial of deduction under section 10B by the Assessing Officer. The Tribunal emphasized the importance of fulfilling all criteria for claiming exemptions and highlighted the principle of consistency in allowing deductions. It dismissed the Revenue's appeal, affirming the allowance of deduction under section 10A for the assessee. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250286