Tribunal held that the both the lower authorities have been failed to ascertain that what assessee is actually doing and just bury the lead. Assessee is claiming that he has been doing research and development in pharmaceutical, in the export drug related services. The assessee claimed that they fall in the category of back office operation and in the audit report it is also mentioned that assessee is doing research and development work related to drugs and healthcare. But both authorities have not ascertained to the effect that what actually assessee is doing. Therefore, Tribunal set aside the orders of the CIT(A) in both appeals and remitted this matter back to the file of the ld. AO to decide the nature of business of the company. Also directed AO to ascertain that how assessee can get benefit u/s 10B and accordingly, to decide the matter as per law. (AY.2008-09, 2009-10)