https://www.taxtmi.com/caselaws?id=254420 The High Court dismissed the appeal due to a 400-day delay in re-filing, opting to assess the case's merits first. The appeal concerned the disallowance of claims under section 10B of the Income Tax Act, related to income from export-oriented units. The court rejected the Assessing Officer's reasons for disallowance, including ineligibility of software development and export under section 10B, and the failure to submit separate reports for each eligible unit. The court found the accountant's report sufficient, emphasizing detailed income computation for each unit. The appeal was dismissed based on these grounds. en-us Mon, 15 Dec 2014 00:00:00 +0530 Mon, 22 Dec 2014 06:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254420 The High Court dismissed the appeal due to a 400-day delay in re-filing, opting to assess the case's merits first. The appeal concerned the disallowance of claims under section 10B of the Income Tax Act, related to income from export-oriented units. The court rejected the Assessing Officer's reasons for disallowance, including ineligibility of software development and export under section 10B, and the failure to submit separate reports for each eligible unit. The court found the accountant's report sufficient, emphasizing detailed income computation for each unit. The appeal was dismissed based on these grounds. Case-Laws Income Tax Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254420