2011 (3) TMI 1333

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....ent :SRI.DALE P.KURIEN   JUDGMENT   Ramachandran Nair, J.   Heard standing counsel appearing for the appellant and advocate Sri. Dale P Kurian appearing for the respondent. The question raised is whether the Tribunal was justified in confirming the order of the CIT (Appeals) declaring eligibility for exemption to the respondent under Section 10A of the I.T. Act.   2....

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....tion under Section 80HHE of the Act. After remand, the assessing officer declined the benefit under Section 10A for violation of Section 10A(9) and assessee's claim under Section 80HHE was not considered for the reason that the claim was not supported by audit report and other certificates were not furnished in time along with returns.   3. In the second round of appeal, the first appellat....

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.... non-production of documents and audit report because according to the Tribunal the remand was for the purpose of furnishing documents, though furnished with delay. It is against these orders of the Tribunal, revenue has filed these appeals.   4. After hearing both sides we notice that admittedly the respondent was engaged in development and export of computer software. The only reason for....