Section 10A deduction can be claimed by filing revised return u/s. 139(5)

IN THE ITAT HYDERABAD BENCH ‘A’ VNS Makro Technologies (P.) Ltd. v/s. Deputy Commissioner of Income-tax  IT Appeal No. 577 (Hyd.) of 2012 [Assessment year 2008-09] Date of Pronouncement – June 8, 2012 ORDER Saktijit Dey, Judicial Member  This appeal by the assessee is directed against the order dated 22-3-2012 passed in ITA No.432/DCIT-3(3)/CIT(A)-IV/10-11 pertaining to the assessment year 2008-09. 2. The assessee has raised the following grounds before us:- “(i)  The order of the CIT (A) treating the revised return filed u/s 139(5) as that of sec. ...