https://www.taxtmi.com/caselaws?id=176393 The High Court upheld the Tribunal's decision that the respondent-assessee was eligible for exemption under section 10A of the Income Tax Act, 1961. The matter was remitted to the assessing officer for further review. The Court also determined that the entitlement to deduction under section 80HHE would be subject to the assessing officer's evaluation of whether the pre-requisites were met. The appeal was dismissed as no substantial question of law was found. en-us Tue, 12 Jul 2005 00:00:00 +0530 Tue, 06 Sep 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176393 The High Court upheld the Tribunal's decision that the respondent-assessee was eligible for exemption under section 10A of the Income Tax Act, 1961. The matter was remitted to the assessing officer for further review. The Court also determined that the entitlement to deduction under section 80HHE would be subject to the assessing officer's evaluation of whether the pre-requisites were met. The appeal was dismissed as no substantial question of law was found. Case-Laws Income Tax Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176393