No Deduction u/s.10A for STPI unit demerged from assessee

IN THE ITAT BANGALORE BENCH ‘B’ Joint Commissioner of Income-tax (OSD), Circle-12(5), Bangalore Versus Valdel Engineers & Constructors (P.) Ltd. IT Appeal No. 1370 (Bang.) of 2011 [Assessment year 2005-06] September 28, 2012 ORDER Jason P. Boaz, Accountant Member This appeal by Revenue is directed against the order of Commissioner of Income Tax (Appeals)-V, Bangalore dt.21.10.2011 for Assessment Year 2005-06. 2. The facts of the case, in brief, are as under : 2.1 The assessee company, set up an approved STPI in the period relevant to Assessment Year 2002-03. In...