In the result, both appeal of the Revenue and the Cross Objection of the
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
section 10A(5) of the Income-tax Act stipulates that the deduction u/s. 10A shall not be admissible 2 I.T(TP).A. No. 514Coch/2019 & C.O. No.47/Coch/2019 unless the assessee furnished Form No. 56F alongwith the return of income, by which the tax effect is Rs.14,56,56,499/-. Hence, vide this order in C. No. 404/J/8/2018 dated 17/04/2018, the Principal