Assessee & Revenue have right to File cross objection before ITAT

Brief about the case The Delhi High Court Has Held In the case of Fast Booking (I) Pvt. Ltd.  Vs Dy. Commissioner Of Income Tax that both the assessee as well as the department have a right to file an appeal/cross-objections before the Tribunal. The ITAT ought to have accepted the cross objections filed by the assessee. The benefit of Section 10B of the Act, the certification by the Board was mandatory and that such exemption could not be granted on the basis of the certificate issued by the Joint Director. The assessee being in the business of software development had registered itself with ...