LIMTEX INFOTECH LTD.,,KOLKATA vs. ITO, WARD - 7(4), KOLKATA , KOLKATA
In the result, the appeals of the revenue are dismissed and cross objections of the assessee are allowed as stated above
ITA 1368/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Sept 2018AY 2010-11
Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1368/Kol/2017 Assessment Year : 2010-11 Limtex Infotech Ltd. -Vs- Ito, Ward-7(4), Kolkata. [Pan: Aabcl 0088 R] (Appellant) (Respondent)
For Appellant: Shri J.M Thard, AdvocateFor Respondent: Shri Robin Chowdhury, Addl. CIT DR
Section 10BSection 14Section 143(3)
reassessment of assessees claiming deduction under section 10A, it has been decided that the claim of deduction under section 10A, shall not be denied to STP units only on the ground that the approval/registration to such units has been granted by the Directors of Software Technology Parks. However, it has to be ensured that all other conditions specified in section
