Case Law Details
Case Name : Commissioner of Income Tax-II Vs Mantec Consultants (P) Ltd (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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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
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