2011 (5) TMI 943

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....hanty, Sr.DR ORDER PER A.D. JAIN, JM This is assessee's appeal for assessment year 2007-08 contending that the CIT(A) has erred in not admitting the lawful claim of `90,92,721 eligible for the assessee u/s 10B of the I.T. Act, which fact was admitted by the CIT(A) and the Tribunal in the past as the assessee has fulfilled all the conditions provided in the said section 10B of the I.T. Act....

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....see is in appeal. 5. Challenging the impugned order, the Ld.Counsel for the assessee contended that the issue stands decided in favour of the assessee by the Tribunal's order dated 13.4.07 passed in I.T.A. No.4006/Del./06 (copy placed on record) in the assessee's own case for assessment year 2003-04 and by Tribunal order dated 11.4.08 in I.T.A.No.4296/Del./07(copy placed on record) for assessme....

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....sputedly, the CBDT Clarification(supra) has been issued after the passing of the Tribunal orders(supra) in the assessee's own case for assessment years 2003- 04 and 04-05. 7. We have heard both the parties and have perused the material on record. No doubt, the CBDT Clarification(supra) states that exemption in respect of a unit set up in Software Technology Park is granted to a unit approved u/....