A.K. Sikri, J. (Oral) - The assessee herein is registered with Software Technology Parks of India (STPI) and is an exporter of computer software in computer services. STPI registration was given to the assessee vide registration certificate dated 29th March, 2000. The company was originally registered in March, 1994 in the name and style of M/s. Next Overseas Private Limited. The issue relates to the claim of the assessee, in the assessment year 2002-03, made under Section 10B of the Income Tax Act against the export of software developed by the assessee. The Assessing Officer disallowed the claim i.e. deduction under Section 10B of the Act amounting to Rs.1,56,70,680/- on the ground that the assessee was not having its own infrastructure and was using old plant and machinery/infrastructure of another concern namely, M/s. Seacom Solutions Private Limited to develop its software. In the appeal preferred by the assessee, CIT(A) allowed the appeal holding that to satisfy the conditions contained in Section 10B of the Act, it was not mandatory to use its own infrastructure by the assessee and so long as the software was developed by the assessees own personnel/employees and sa