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Binding Directions Not Optional: ITAT Pulls Up AO for Ignoring 10A Mandate
Case Law Details
- Case Name
- ACIT Vs Rajshri Shah (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Ahmedabad
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ACIT Vs Rajshri Shah (ITAT Ahmedabad)
Assessee, engaged in exporting IT-enabled medical & pharma data-processing services, had originally been allowed deduction u/s 10B. Later, PCIT invoked revision u/s 263 & directed AO to re-examine the 10B claim & also consider the alternate claim u/s 10A. Tribunal, in earlier proceedings in ITA No.925/Ahd/2014, upheld the 263 action only for this limited purpose & issued a binding direction requiring AO to examine Assessee’s 10A claim on merits.
In the fresh order passed u/s 143(3) r.w.s 254 on 16.03.2016, AO rejected the...
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