Assessee provided software development services. \u00a0It 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. \u00a0It was further held that income earned by assessee in nature of recruitment fee should be excluded from eligible profits. \u00a0On 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 \u00a0\u00a0Tribunal 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)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1) : Appellate Tribunal-Duties-Free trade zone-Not deciding the grounds raised by observing that the academic-Tribunal directed to decide the ground on merit. [S. 10A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20068","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5dG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20068"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20068\/revisions"}],"predecessor-version":[{"id":20069,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20068\/revisions\/20069"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}