IN HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR. Income Tax Appeal No.53/2015 (The Pr. Commissioner of Income Tax, Nagpur .vs. M/s Zeta Softech Pvt. Ltd. Nagpur. ) Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders Mr. Anand Parchure, Advocate for Appellant. Mr. K.P. Dewani, Advocate for Respondent. CORAM : M.S. Sanklecha & Manish Pitale, JJ. DATED : July 31, 2017. This appeal under Section 260-A of Income Tax Act, 1961 challenges order dated 14.11.2014 passed by Income Tax Appellate Tribunal (Tribunal). impugned order relates to assessment year 2009-2010. 2. This appeal was admitted on 31.08.2015 on following substantial questions of law:- (i) In facts and circumstances of case, whether ITAT is correct in granting relief under Section 10A, though condition laid down in Section 10A(5) that Form No.56F has to be filed along with return of income, has not been fulfilled? (ii) In facts and circumstances of case, when claim for deduction/exemption is made for first time during assessment proceedings whether ITAT is correct in directing A.O., to allow same ignoring decision of Supreme Court in case of Goetze India Ltd., reported in 284 ITR 323? ::: Uploaded on - 01/08/2017 ::: Downloaded on - 02/08/2017 09:56:20 ::: 2 ITL53 15.odt 3. parties have agreed that above two questions of law stand concluded in favour of respondent- assessee and against appellant -Revenue by order of this Court in Income Tax Appeal No.61/2010 ( CIT .vs. M/s Infospectrum India Pvt. Ltd. Nagpur) decided on 11.07.2017. 4. For reasons indicated in our order dated 11.07.2017 in M/s Infospectrum India Pvt. Ltd. Nagpur (supra), both aforesaid questions are answered in favour of respondent-assessee and against appellant- Revenue. 5. Accordingly appeal dismissed. No order as to costs. JUDGE JUDGE halwai ::: Uploaded on - 01/08/2017 ::: Downloaded on - 02/08/2017 09:56:20 ::: Pr. Commissioner of Income-tax, Nagpur v. Zeta Softech Pvt. Ltd