TMI Blog2005 (7) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that finding, remitted the matter back to the assessing officer with the following directions : We, therefore, set aside the orders of the authorities below on this point and restore the matter back to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 80HHE having been left to be determined by the assessing officer, subject to assessees satisfying the pre-requisites stipulated for the grant of such a benefit under the said provision. No question of law much less a substantial question of law arises for our consideration in this appeal to warrant its admission. The appeal is accordingly dismissed in limine. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
