https://www.taxtmi.com/caselaws?id=274893 An assessee whose deduction claim under section 10B was rejected could still pursue deduction under section 10A as an alternative claim, even though it was not made in the return of income. The record showed STPI registration, the accountant's report in Form 56F, and no factual deficiency in meeting the section 10A conditions after remand. The only objection was the absence of the claim in the original return, but the revenue was required to consider the legally available alternative claim once the initial deduction failed. Deduction under section 10A was therefore allowed on the basis of compliance with the statutory conditions. en-us Tue, 17 Nov 2015 00:00:00 +0530 Sun, 09 Sep 2018 11:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274893 An assessee whose deduction claim under section 10B was rejected could still pursue deduction under section 10A as an alternative claim, even though it was not made in the return of income. The record showed STPI registration, the accountant's report in Form 56F, and no factual deficiency in meeting the section 10A conditions after remand. The only objection was the absence of the claim in the original return, but the revenue was required to consider the legally available alternative claim once the initial deduction failed. Deduction under section 10A was therefore allowed on the basis of compliance with the statutory conditions. Case-Laws Income Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274893