https://www.taxtmi.com/caselaws?id=186350 The Tribunal set aside the CIT(A)'s decision and remanded the case to the AO for reconsideration of the assessee's claim for deduction under Section 10A of the Income Tax Act. The Tribunal directed a fresh examination of whether the services provided could qualify as data processing or content development, allowing the assessee to shift the claim from Section 10B to Section 10A. The AO was instructed to review the claim with the submission of the auditor's report as additional evidence, granting the assessee a hearing opportunity. The appeal was considered allowed for statistical purposes. en-us Wed, 16 Apr 2014 00:00:00 +0530 Thu, 15 Sep 2016 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186350 The Tribunal set aside the CIT(A)'s decision and remanded the case to the AO for reconsideration of the assessee's claim for deduction under Section 10A of the Income Tax Act. The Tribunal directed a fresh examination of whether the services provided could qualify as data processing or content development, allowing the assessee to shift the claim from Section 10B to Section 10A. The AO was instructed to review the claim with the submission of the auditor's report as additional evidence, granting the assessee a hearing opportunity. The appeal was considered allowed for statistical purposes. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186350