Assessee claimed deduction under section 10B on ‘Site Transfer Income’ with respect to two units. Assessing Officer denied deduction on ground that same did not represent income derived from business of eligible unit. Tribunal allowed claim  On appeal the Court held that  since Tribunal had not given any reasons as to how ‘Site Transfer Income’ constituted income derived from business of undertaking, matter was  remanded back to Tribunal for deciding ground of deduction under section 10B qua ‘Site Transfer Income’  (AY. 2010-11)