In the result, the appeal of the Revenue is dismissed
Bench: Shri D. Karunakara Rao, Am
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