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The common issue raised are whether the Income Tax Authorities are justified in not allowing the alternative claim of deduction u/s 10A of the I.T.Act.

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Sec. 10B of Income Tax act, 1961— Deduction —Deduction u/s 10B and 10A is pari materia and when claim u/s 10B was denied, the assessee made alternative claim u/s 10A and the alternative claim of deduction u/s 10A was not considered by the A.O. nor the CIT(A), therefore, in the interest of justice and equity, the issue of claim of deduction u/s 10A is restored to the A.O and A.O. shall examine whether the assessee has satisfied the conditions mentioned for claiming deduction u/s 10A and accordingly grant deduction. - KRYTHIUM SOLUTIONS PRIVATE LIMITED V/s ASSTT. CIT - [2020] 27 ITCD Online 051 (ITAT-COCHIN)