INCOME-TAX OFFICER,, PUNE vs. ENTERPRISED DB SOFTWARE INDIA PVT.LTD,, PUNE
In the result, the appeal of the Revenue is dismissed
ITA 1105/PUN/2017[2009-10]Status: DisposedITAT Pune22 Jun 2018AY 2009-10
Bench: Shri D. Karunakara Rao, Am
For Appellant: Dr. Vivek AggarwalFor Respondent: None
Section 10Section 10ASection 10A(5)Section 10BSection 115JSection 139(1)Section 143(1)(a)Section 40aSection 80A(5)
section 80A(5) of the Act while allowing alternate claim of the
assessee for deduction u/s. 10A of the Act, which mandates that no
deduction u/s.10A would be allowable unless the assessee claimed it in the
return of income. Ld. DR for the Revenue placed reliance on the decision of
Hon'ble Supreme Court of India in the case
