https://www.taxtmi.com/caselaws?id=205343 The Court affirmed the assessee's eligibility for exemption under section 10A for the relevant assessment year, emphasizing that the Assessing Officer must ensure the fulfillment of conditions before granting benefits. The Tribunal's decision, based on prior case law, was upheld, stating that the assessee, not being an old unit, was entitled to section 10A benefits. The Court dismissed the appeal, ruling that the assessee met the requirements for claiming benefits under section 10A, with no substantial question of law arising. en-us Thu, 21 Oct 2010 00:00:00 +0530 Tue, 28 Jun 2011 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205343 The Court affirmed the assessee's eligibility for exemption under section 10A for the relevant assessment year, emphasizing that the Assessing Officer must ensure the fulfillment of conditions before granting benefits. The Tribunal's decision, based on prior case law, was upheld, stating that the assessee, not being an old unit, was entitled to section 10A benefits. The Court dismissed the appeal, ruling that the assessee met the requirements for claiming benefits under section 10A, with no substantial question of law arising. Case-Laws Income Tax Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205343