THE COMMISSIONER OF INCOMET AX V vs. EON TECHNOLOGY P.LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 51/2010 and ITA 79/2010 . THE COMMISSIONER OF INCOME TAX V ..... Appellant Through : Mr Sanjeev Sabharwal . versus . EON TECHNOLOGY P LTD ..... Respondent Through : Mr Prakash Kumar . CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL . O R D E R 21.01.2010 CM 450/2010 in ITA 51/2010 Allowed subject to all just exceptions. CM 451/2010 in ITA 51/2010 and CM 546/2009 in ITA 79/2010 The delay in re-filing is condoned. These applications stand disposed of. ITA 51/2010 and ITA 79/2010 These appeals pertain to the assessment years 2005-2006 and 2002-2003 arising out of the common order passed by the Income Tax Appellate Tribunal dated 13.02.2009. The issue involved before the Tribunal was whether the benefit under Section 10B could be claimed when the benefit under Section 80HHE has already been received by the assessee in respect of the earlier year. The Assessing Officer had made the addition on the basis of a negative answer to the aforesaid question. The Commissioner of Income Tax (Appeals) as well as the Income Tax Appellate Tribunal held in favour of the assessee. The Income Tax Appellate Tribunal placed reliance on the decision of this Court in the case of CIT v. Legato Systems India (P) Ltd: 203 CTR 101 (Delhi). The learned counsel for the respondent/ assessee has also placed before us an order passed in ITA 261/2009 entitled CIT v. E-Funds International Private Limited decided on 19.08.2009 in which the identical issue was raised and the appeal filed by the revenue was dismissed. Following the decision of this Court in Legato Systems (supra) and the order in ITA 261/2009, these appeals have also to be decided in favour of the assessee and against the revenue. These appeals are dismissed. . BADAR DURREZ AHMED, J . . . SIDDHARTH MRIDUL, J JANUARY 21, 2010 SR . . . . .