2021 (7) TMI 244

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.... assessee firm is formed by splitting up or reconstruction of the existing business and therefore, violates the conditions stipulated u/s. 10A of the Act. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the disallowance u/s. 10A of the Act by relying on the decision of Hon'ble Pune Tribunal in the assessee's own case for A.Y. 2010-11 wherein the Hon'ble Karnataka High Court's decision in the case of CIT vs. Expert Outsource (P) Ltd. 358 ITR 518, is relied upon. The Ld. CIT(A) failed to appreciate the fact that Expert Outsource (P) Ltd. began operation prior to the date of registration with STPI but export of goods commenced only after registration with STPI. However, in the present case, the....

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....ring the course of appellate proceedings." 2. The only grievance of the Revenue is with regard to the deletion of addition by the Ld. CIT(Appeal) which was made consequent upon disallowance by the Assessing Officer u/s. 10A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') as the Software Technology Parks of India (STPI) Unit of the assessee firm was formed by splitting up or reconstruction of the existing business and as per the Revenue, it had violated the conditions stipulated u/s. 10A of the Act. 3. The brief facts in this case are that the assessee is a firm engaged in providing computer software testing services. The return of income for the year under consideration was e-filed on 30.09.2011 declaring total ....

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....l had provided relief to the assessee on identical issue. The relevant portion of the said order of the Tribunal has also been made part of the order of the Ld. CIT(Appeal) which is not reproduced herein again on the ground of repetitiveness. 7. The Ld. DR fairly conceded that the issue is squarely covered in favour of the assessee by the Tribunal's order in assessee's own case (supra.) for the assessment year 2010-11 which was the first year when the assessee claimed deduction u/s. 10A of the Act and for this year also, facts being identical, the relief given to the assessee by the Ld. CIT(Appeal) may be sustained. 8. Having perused the relevant case records and the Tribunal's order in assessee's own case for the assessme....