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2010 (10) TMI 592 - DELHI HIGH COURTDeduction u/s 10A alongwith deduction u/s 80HHE - The only embargo was not to give relief under both the provisions - 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 - 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 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 - Appeal is dismissed
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