Sec. 10A of the Income-tax Act, 1961 – Free trade zone –  The assessee is engaged in the business of computer software development and business processing out source. During the financial year 2005-06, the assessee was running its business from a non- STPI unit under a rented premises. In this period the party has applied for permission to set up the STPI unit at the ground floor of the said premises. The STPI authorities granted approval for setting up of the STPI unit for development of computer service/IT enabled services (ITES) on February 31, 2006. The assessee started the business in the newly set up unit during the financial year 2006-07. The assessee also continued to carry out its business from the non-STPI unit also. Separate books of account were maintained by the assessee for the STPI unit and the non-STPI unit. In respect of the STPI unit the claim for deduction under section 10A made by the assessee was rejected on the ground that the STPI unit is found by splitting of the existing unit. The said order was set aside by CIT(A) and the benefit under section 10A was extended to the STPI unit. ITAT confirmed the order of CIT(A). High Court also rejected the appeal of revenue. on account of low tax effect, SLP dismissed as withdrawn – CIT Vs. QUEST INFORMATICS (P.) LTD. [2020] 271 TAXMAN 026 (SC)