2016 (6) TMI 1372

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.... Mr. Akil Kureshi 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 04.11.2015 raising following question for our consideration: "a) Whether on the facts and circumstances of the case, the learned Income Tax Appellate Tribunal has erred in law deleting the disallowance of deduction of Rs. 67,08,733/- claimed u/s 10B of the Income Tax Act, 1961?" ....

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....thority prescribed  in Clause (iv) to the said explanation. 4. This contention we are not inclined to examine in view of the fact that, admittedly, in the first year of claim of the assessee under Section 10B of the Act i.e. the assessment year 2007-08, such claim was granted. In the subsequent assessment years also, i.e. in the assessment years 2010-11 and 2011-12, such claim was made and....

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....e case may be. When the Revenue therefore, did not question the certification by the Director, Software Technology Park of India, in the initial year of the claim made by the assessee as well as in the subsequent years, it would not be open for the Revenue to pick one year out of a total of ten consecutive years for different treatment that too without offering any explanation for the same. We wou....