Assessee is engaged in business of providing software development services, professional services and had claimed deduction u/s 10A of the Act. AO denied benefit of deduction to some units on ground as these were not set up in accordance with STPI scheme and also held that the income earned by the Assessee in the nature of recruitment fee should be excluded from the eligible profits of the business of the Assessee. On Assessee’s appeal to CIT(A), it allowed partial relief and denied the relief in respect of the recruitment fee on the ground that such activity has no nexus with the activity of export of computer software. On Assessee’s appeal to Tribunal, the Tribunal upheld the CIT(A) order and did not decide the grounds raised by the assessee and held that the same are academic.  Aggrieved by the same, the Assessee preferred an appeal before High Court. The High Court held that Tribunal ought to have adjudicated the grounds raised by the Assessee on merits instead of holding the grounds to be academic and not deciding the same. Thus, the High Court remanded the matter back to Tribunal for adjudication. (ITA No. 526 Of 2017 dt. 19-11-2020) (AY. 2005-06)