Section 10B deduction claim remanded for fresh review of approval requirements and supporting registration material.

A claim for deduction under section 10B required examination of whether the assessee had the necessary approval or ratification under the relevant industrial development framework and departmental instruction. The assessee relied on Software Technology Park of India registration and an earlier Tribunal order, but the Assessing Officer had not examined the supporting material placed before the appellate authority. The matter was therefore remitted to the Assessing Officer for de novo consideration and fresh adjudication on a complete record.

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Issues: Whether the assessee's claim for deduction under section 10B could be allowed without the approval or ratification contemplated by the relevant industrial development law and the departmental instruction.

Analysis: The assessee's claim under section 10B was supported by registration with the Software Technology Park of India and by reliance on an earlier Tribunal order. The Assessing Officer had not examined the supporting material relied upon before the appellate authority. In these circumstances, the proper course was to allow the Assessing Officer to consider the material afresh and decide the claim on a complete record.

Conclusion: The issue was remitted to the Assessing Officer for de novo consideration and fresh adjudication.

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