Export turnover does not relate to STPI Unit at Ahmedabad but relates
to Mumbai Unit which is not registered under STPI Scheme and thus not ... Export turnover does not relate to STPI Unit at Ahmedabad but relates
to Mumbai Unit which is not registered under STPI Scheme and thus not
appellant informed the AO that it was not registered with STPI,
which was mandatory for claiming the deduction. Accordingly the AO disallowed ... appellant informed the AO that it was not registered with STPI, which was
mandatory for claiming the deduction. Accordingly the AO disallowed the
deduction claimed
delegated to the Director,
STPI. Therefore, since the unit of the assessee was only registered with
Director of STPI and not having approval from ... Ahmedabad and Bangalore, which are not registered under STPI
and only Pune unit is registered with STPI. The CIT(A) has justified the action
Mumbai-400069. The said unit was not registered as
STPI unit under STPI scheme. The assessee did not claimed any deduction ... unit was not registered as
STPI unit. In the month of August, 2009, the assessee applied to STPI for
registration as STPI unit being
Ahmedabad and
Bangalore, which are not registered under STPI and only Pune unit is
registered with STPI. The CIT(A) has justified the action ... units of
the appellant at Ahmedabad and Bangalore are not registered
under STPI or under clause (iv) of Explanation-2 to section 10B ,
deduction
during the
FY 1999-2000 but not registered with STPI but registered only on
27.3.2002, also not in SEZ and continuing ... started production during the financial year 1999-2000 but was not
registered with STPI at that time. It got its registration only
admittedly a STPI unit registered under Software
Technology Park Scheme of STPI, Aurangabad. This factual aspect of it being
STPI unit is admitted by both ... Assessing Officer was that
since it is registered as STPI unit and not registered by the Board authorized by
the Government of India, hence
Undertakings
As mentioned in the STPI regulations above, a unit to be registered under an
approved STPI has to be granted a license ... centres under 13 licenses issued by the STPI
authorities, but there were 31 undertakings registered with the STPI and custom
authorities and that each
registered with STPI as 100% Export
oriented Unit (EOU). It was submitted that the registration certificate issued by
the Director, STPI was not immediately available ... Director, STPI intimated the Assessing Officer that the assessee had not been
registered as STPI Unit. In the assessment, the claim for deduction made under
after 1.4.2001 and got registered as STPI unit would not
get deduction. The ld.AR of the assessee also referred to the Board ... not registered with STPI at that time as it got registered on
27.3.2002 and it was not in a SEZ so it continued
