Assessee provided software development services.  It claimed deduction under section 10A. Assessing Officer denied benefit of deduction to some units on ground that these were not set up in accordance with STPI scheme.  It was further held that income earned by assessee in nature of recruitment fee should be excluded from eligible profits.  On appeal, Commissioner (Appeals) partially allowed relief to assessee, however, Commissioner (Appeals) denied relief in respect of recruitment fees on ground that such activity had no nexus with activity of export of computer software.Tribunal affirmed said order without deciding grounds raised by assessee and held that same were academic. On appeal the Court held that   Tribunal ought to have adjudicated grounds raised by assessee on merits instead of holding same to be academic and not deciding accordingly. Matter remanded to Tribunal. (AY. 2005-06)