https://www.taxtmi.com/caselaws?id=251489 The ITAT upheld the denial of the deduction claim under Section 10B but allowed the claim under Section 10A, stating that appellate authorities can entertain such claims even if not made through a revised return. The case was remitted to the AO for fresh consideration on the eligibility for the Section 10A deduction. The appeal was allowed for statistical purposes, with directions for the AO to provide the appellant with a fair opportunity during re-assessment. en-us Fri, 29 Aug 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251489 The ITAT upheld the denial of the deduction claim under Section 10B but allowed the claim under Section 10A, stating that appellate authorities can entertain such claims even if not made through a revised return. The case was remitted to the AO for fresh consideration on the eligibility for the Section 10A deduction. The appeal was allowed for statistical purposes, with directions for the AO to provide the appellant with a fair opportunity during re-assessment. Case-Laws Income Tax Fri, 29 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251489