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4.4 Having heard the assessee, we agree with the contention that apart from reference to the assessment order of earlier years, the Assessing Officer's conclusions are not based on the critical analysis of the voluminous documents filed by the assessee in support of the claim that none of the revenue attributed to the exempt units could be said to be related to DTM activity, or to wholesale onsite activity. While it has been vaguely mentioned that in numerous SOWs the place of work/location of service were onsite location/ foreign clients sites, but no further details have been brought out with regard to the client, period and the STP unit the assessee has claimed such work to relate to. We are of the view that there is no bar under the provisions of section 10A that no part of the contract for export of softvvare/service could be performed onsite. The Assessing Officer has to identify such SOWs and the revenue involved in such work which has been claimed to be related to any particular 10A unit by the assessee. We are also of the view that deduction u/s 10A has to be computed unit-wise with regard to the contracts/SOWs executed by the undertaking which specifies the efforts and revenue, softex forms certified by the STPI/SEZ authorities, and FIRCs linked with such softex forms evidencing the realization of the export bills raised. The deduction cannot be curtailed/restricted in an ad-hoc manner based on estimate across the units, without reference to the eligible profits, eligible export turnover, and without identifying the revenue which could not be said to be part of eligible business. The assessee's objection is therefore accepted. The Assessing Officer is Page 19 IT(TP)A Nos. 810 & 835/Bang/2016 directed to verify the documents submitted by the assessee and give specific finding with respect to each of the undertakings, for the purpose of re-computation of deduction u/s 10A if any. If ric discrepancy could be specified based on the evidence, the deduction as certified by the STPI authorities and auditor's report should be allowed.