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This is assessee's appeal for the A.Y 2011-12.

2. Brief facts of the case are that the assessee company which is engaged in the business of distribution of electronic goods and software development. It filed its return of income for the A.Y 2011-12 on 30.09.2011 admitting taxable income of Rs.1,57,07,000. During the assessment proceedings u/s 143(3) of the Act, the assessee was directed to furnish certain information. None appeared for the assessee and therefore, the assessment was completed u/s 144 of the Act. While considering the claim of deduction u/s 10A of the Act, the AO observed that the assessee has failed to produce necessary evidence such as (a) Report of an accountant u/s 92E in Form 3CEB; (b) Form 56F; (c) Foreign ITA No 330 of 2016 Exxova Solutions India P Ltd Hyderabad Exchange Inward Remittance Certificate and (d) STPI registration and Softex Form. Therefore, the AO disallowed the deduction u/s 10A and brought it to tax. Aggrieved, the assessee preferred an appeal before the CIT (A) but did not file any details before him observing that the assessee has not fulfilled the mandatory requirement for claiming the deduction u/s 10A of the Act by not producing the relevant documents, the CIT (A) confirmed the disallowance of deduction u/s 10A of the Act. Aggrieved, the assessee is in second appeal before by raising the following grounds of appeal: