The assessee claimed exemption u/s. 10A in respect of its income earned from the business of providing outsourcing services. In the course of assessment proceedings, the assessee sought to revise the claim of exemption by making certain other allowances and disallowances. The AO refused to take cognizance of such claim on the ground that under section 80A(5), no new claims can be entertained, which were not made in the original return of income. Dismissing the appeal of the revenue the Cout held that in the present case was that of recomputation of a claim already made. It was not a new claim at all. Therefore, the department ought to have taken cognizance of the same, especially considering the fact that it did not dispute the merits of such claim. (AY. 2009-10)