TaxTMI 
TaxTMI 
2014 (6) TMI 805
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....CA For the Respondent : Shri K. K. John, Sr. DR ORDER Per B. R. Baskaran, Accountant Member: The appeal filed by the assessee is directed against the order dated 05- 02-2014 passed by the Ld. CIT(A), Thiruvananthapuram and it relates to the assessment year 2010-11. 2. The Ld. Counsel for the assessee submitted that the only issue urged in this appeal filed by the assessee relates to the no....
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....red for allowing deduction u/s. 10B of the Act. ""hundred percent export-oriented undertaking" means an undertaking which has been approved as a hundred per cent exportoriented undertaking by the Board appointed in this behalf by the Central Government in exercise of the powers conferred by section 14 of the Industries (Development and Regulation) Act, 1951 (65 of 1951), and the rules made under ....
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....in I.T.A. No. 282/Coch/2013 wherein the Tribunal had held that the Ld. CIT(A) can entertain fresh claim. However, the Ld. CIT(A) took the view that the decision rendered by the Hon'ble Delhi High Court in the case of Regency Creations Ltd. (supra) is applicable to the assessee and accordingly, dismissed the appeal. Aggrieved, the assessee has filed this appeal before us. 5. We have heard the riva....
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....pproval given by the Director, STPI is sufficient for allowing deduction u/s 10A of the Act. 6. A careful perusal of the observation made by the Hon'ble Delhi High Court in the case of Regency Creations (supra), which is extracted by Ld CIT(A) in his order, shows that the High Court has only stated that an assessee, in order to qualify for benefit under either section 10A or 10B, should follow th....