Case Law Details
Although, no claim under Section 10A had been made before the Assessing Officer, the respondent/assessee had made such a claim before the Commissioner of Income-tax (Appeals). The assessee was fully justified in raising the claim under Section 10A of the said Act, for the first time, before the Commissioner of Income-tax (Appeals), who ought to have entertained it and decided on merits as to whether the assessee was entitled to such a deductions.The revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round.
IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA No. 1295/2008
COMMISSIONER OF INCOME TAX-II …… Appellant
Versus
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