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of <h1>High Court affirms Tribunal's decision on tax exemptions, remits for review. Entitlement to deductions subject to assessing officer's evaluation.</h1> <h3>Commissioner of Income-tax Versus Legato Systems India (P) Ltd.</h3> Commissioner of Income-tax Versus Legato Systems India (P) Ltd. - [2006] 203 CTR 101 Issues involved: Interpretation of eligibility for exemption u/s 10A of the Income Tax Act, 1961 and entitlement to deduction u/s 80HHE.Interpretation of eligibility for exemption u/s 10A:The High Court upheld the Tribunal's finding that the respondent-assessee was not an old unit disentitled to the benefit of exemption u/s 10A. The matter was remitted back to the assessing officer with directions to allow exemption u/s 10A if all other requisites were satisfied. If not, the claim of deduction u/s 80HHE should be allowed after providing an opportunity to meet the requisites. The Court found the direction just and proper, as the determination of whether the assessee satisfies the pre-requisites for benefit under section 10A is within the assessing officer's purview.Entitlement to deduction u/s 80HHE:The Court also noted that the entitlement of the assessee to seek deduction u/s 80HHE was left to be determined by the assessing officer, contingent upon the assessee satisfying the pre-requisites stipulated for the grant of such benefit under the provision. No substantial question of law arose for consideration in the appeal, leading to its dismissal in limine.
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