Where the assessee claimed deduction under section 10B in respect of ‘Site Transfer Income’ relating to two eligible units and the Assessing Officer denied the deduction on the ground that such income was not derived from the business of the eligible undertaking, while the Tribunal allowed the claim without recording reasons as to how the ‘Site Transfer Income’ constituted income derived from the business of the undertaking, the High Court remanded the matter to the Tribunal for deciding the claim under section 10B afresh with respect to the ‘Site Transfer Income’. Followed, Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing v. Shukla and Brothers  [2010] 3  taxann.com 622 (SC),  UOI v. Mohan Lal Capoor [1974] 1 SCR 797, Santosh Hazari v. Purushottam Tiwari(deceased) by LRs [2001] 3 SCC 179, wherein the Supreme Court held that  Order passed by a quasi-judicial authority affecting the parties’ rights must speak for itself.   (AY. 2010-11).