TaxTMI 
TaxTMI 
2015 (3) TMI 219
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....against the order of the Ld. Commissioner of Income Tax (Appeals-IV), New Delhi dated 25.6.2013 pertaining to assessment year 2009-10. 2. The grounds raised read as under:- (a) In allowing deduction of Rs. 20,83,365/- u/s. 10B of the Act despite the fact that the assessee is merely engaged in testing of equipment to be exported. The assembling is done for testing the equipment....
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....deduction u/s. 10B of the Act. (e) In holding that even if the manufacturing is outsourced and done in an area outside SEZ then also it shall be eligible for deduction u/s. 10B of the I.T. Act, 1961. 3. At the outset, Ld. Counsel of the assessee submitted that the issue is covered in favor of the assessee by the decision of the Tribunal in assessee's own case for the asstt. ye....
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....08-09, written submissions of the appellant for A.Y. 2007-08 and 2008-09, orders of the Ld. CIT(A) for A.Y. 2007-08 and 2008-09, and other of the ITAT for A.Y. 2007-08 and 2008-09. Erection and commissioning income has also been shown by the appellant company for A.Y. 2008-09 and was duly considered for purpose of allowing deduction u/s. 10B of the Act. I do not find any difference in the facts fo....
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....company for the year under consideration, and the AO has also passed the order relying on observations made in AY 2008-09, I have no reason to differ with the observations made by my Ld. Predecessor CIT(A) in earlier years i.e. A.Y. 2007-08 and 2008-09. Since ITAT has allowed the claim of the appellant company for AY 2007-08 and AY 2008-09, confirming the decision of the Ld. CIT(A), the claim of t....