TMI Blog2010 (10) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... providing opportunity to meet the requisite - Tribunal in the case of CIT v. Legato Systems India (P.) Ltd. [2004 -TMI - 65228 - ITAT DELHI] - Held that the benefit on exemption under section 10A of the ITAT Act, 1961 would be admissible to the assessee in that particular year - - in the present case, the Income-tax Appellate Tribunal has observed that CIT(A) has recorded its findings holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act which was allowed in the previous year such a switch over was not permitted and impermissible in view sub-section (5) of section 80HHE of the Act. The only course of action permissible for the assessee to continue to get the benefit of section 80HHE alone. 2. This stand of the Assessing Officer was repelled by the CIT(A) holding that the purpose of sub-section (5) of section 80HHE wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal against the judgment of the Tribunal in the case of Legato Systems India (P.) Ltd. (supra). This appeal was dismissed in limine by passing the following order : "The Tribunal has recorded a finding of fact that the respondent assessee was not an old unit already in existence so as to be disentitled to the benefit of exemption under section 10A of the Income-tax Act, 1961. It has, on tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfies the prerequisites stipulated for the purpose of getting benefit under section 10A is a matter left to be determined by the Assessing Officer. So also the entitlement of the assessee to seek deduction under section 80HHE having been left to be determined by the Assessing Officer, subject to assessee's satisfying the pre-requisites stipulated for the grant of such a benefit under the said prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, the Income-tax Appellate Tribunal has observed that CIT(A) has recorded its findings holding that conditions prescribed under section 10A of the Act have been duly complied with by the assessee and therefore, there was no reason for denying the directions given in the said case. These findings are affirmed by the Tribunal as well. 7. In view of the aforesaid decision of this Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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