2016 (8) TMI 1494

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.... in its appeal, however the cruxes of the issues are as follows:- i) The learned Commissioner of Income Tax (Appeals) has erred in confirming the reopening of assessment under section 147 of the Act as the same is barred by limitation and mere change of opinion. ii) The learned Commissioner of Income Tax (Appeals) has erred in not allowing the alternate claim of deduction under section 10A of the Act when he was of the view that the assessee is not eligible for deduction under section 10B of the Act. 3. Brief facts of the case are that the assessee is a domestic company engaged in the business of providing diversified business process outsourcing (BPO) solutions and related activities filed its return of income for the assessment ye....

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....tion 10A of the Act if the Revenue is of the view that the assessee is not found to be eligible for the benefit of Section 10B of the Act. Hence, he pleaded that the matter may be remitted back to the file of the learned Assessing Officer for considering the case of the assessee for granting deduction under section 10A of the Act. The learned assessee's representative did not press for any other ground raised in the appeal. 6. The learned Departmental Representative on the other hand, could not controvert to the submission of the learned Authorized Representative regarding the alternative claim of the assessee. 7. We have heard the rival submissions and carefully perused the materials available on record. We find merit in the contention....