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1.2 The learned AO erred on facts in considering the date of STPI approval as April 21, 2010, for Vadodara Hyper.

1.3 The learned AO erred on facts in mentioning in the impugned order that the appellant accepted that it has no STPI approval for its Vadodara Hyper for the period from January 1,2010 to March 31, 2010.

1.4 The learned AO failed to appreciate the fact that the Software Export Declaration (softex) Forms filed with STPI for the months January 2010 to March 2010, has been approved by STPI, which in itself proves that appellant's Vadodara Hyper unit was approved from January 1, 2010.

(vi)Approval for expansion issued by the STPI dated 21.04.2010 placed before us at paper book page no. 14 to 16.

(vii) Softex(Software Export Declaration) Form filed with STPI by the assessee for the month of January 2010 to March 2010 2006 placed before us at paper book page no. 44 to 79, along with letter of STPI addressed to RBI certifying the valuation of software exported.

8. Ld. Counsel for the assessee further relied on the following case laws in support of his contention of retrospective application of approval.