2014 (12) TMI 763

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....emo. ORDER Sanjiv Khanna, J. (Oral): There is delay of 400 days in re-filing of the present appeal. However, before issuing notice on the application for condonation of delay, we deem it appropriate to examine the merits. 2. This appeal by the Revenue pertains to Assessment Year 2007-08 and impugns order dated 16th November, 2012 passed by the Income Tax Appellate Tribunal (Tribunal, f....

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.... as the Tribunal in view of the circular No. 794 dated 9.8.2000 issued by the Central Board of Direct Taxes and amendment in Section 10B w.e.f 1.4.2001. In fact, the Revenue has not raised the said issue in the present appeal. 5. The second ground given by the Assessing Officer was that the assessee having two separate units eligible under section 10B was required to file two separate reports i....

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....Form 56G as filed and had recorded that the Chartered Accountant in form No. 56G, had bifurcated and computed the income derived from exports of software for the Gurgaon and Chennai Unit, separately. The requisite information and details for each unit as per the mandate of section 10B were duly furnished and filed. Thus full particulars and details had been separately provided in respect of both u....