2011 (1) TMI 1434

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.... Respondent : Smt. Swathi S. Patil, CIT-II(DR) ORDER PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER This appeal is filed by the assessee aggrieved by the order of the ld. CIT(Appeals) in ITA no.78/DC-11(1)/09-09 dated 28.04.2010 for the assessment year 2005-06. 2. The assessee has raised six elaborate grounds before us. However, the crux of the issue involved is disallowance u/s. 10A of th....

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....he case of the assessee, since it was decided in the context of section 80J of the I.T. Act and therefore not applicable to the facts of the assessee's case. (5) Circular No.1 of 2005 dated 6.1.2005 which deals with tax holiday under section 10B of the I.T. Act will not rescue to the assessee's claim for the facts of the assessee are clearly distinguishable. 4. On appeal before the CIT....

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....or by the AO including the approval letter from the STP dt. 5/01/1999 vide its letter to the revenue No. GC/525/2008 dt. 21.10.2008. Ld. AR also pointed out that the Ld. AO had not made any remark relating to non submission of certificate from STP. Ld. AR contended that the Ld.CIT(A) had also not asked these documents to be produced before him at the time of appellate proceedings. However, all the....

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....bmitted that the ld. CIT(A) had considered all the issues regarding the deductibility u/s. 10A of the Act in his order for the A.Y. 2005- 06 and had judiciously arrived at a conclusion that the assessee disentitles the claim of deduction u/s. 10A of the I.T. Act. It was prayed that the order of the ld. CIT(A) may be sustained. 7. We have heard the rival submissions and perused the materials on ....