2010 (10) TMI 592

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....sessee herein had taken the benefit of provision of section 80HHE of the Income-tax Act in the preceding assessment years. However, for the assessment year 2001-02, the assessee had claimed benefit under section 10A of the Act instead of section 80HHE of the Act. This was denied to the assessee on the ground that since the assessee had started claiming the benefit of section 80HHE of the Act which....

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....IT(A). In its judgment, the Tribunal has relied upon its earlier decision in the case of CIT v. Legato Systems India (P.) Ltd. [IT Appeal No. 1400 of 2005, dated 12-7-2005] wherein the provisions of section 80HHE and section 10A of the Act are elaborately discussed and dealt with and the aforesaid interpretation given to sub-section (5) of section 80HHE. 4. The Department had filed appeal again....

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.... 10A of the Act. In case the exemption under section 10A cannot be allowed for the reasons of not satisfying the requisites, the claim of deduction under section 80HHE shall be allowed after providing opportunity to meet the requisite. The above direction is, in our view, just and proper hence does not call for any interference especially when the question (whether the assessee) satisfies the p....

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....he assessee in that particular year. Of course, at the same time, the Court made it clear that it would be permissible for the Assessing Officer, before granting benefit under section 10A of the Act, to the Department as to whether the assessee is fulfilling all the eligibilities conditions prescribed for grant of benefit under section 10A of the Act or not. 6. We may note that in the present c....