https://www.taxtmi.com/caselaws?id=210962 Approval for a hundred percent export oriented unit granted by the Development Commissioner was treated as valid where the approval function had been delegated by the Government and the CBDT clarification required ratification by the Board of Approval for the EOU scheme. On those facts, the ratified approval satisfied the statutory and administrative requirements for deduction under Section 10B of the Income-tax Act, 1961, and the deduction was therefore allowable. en-us Wed, 14 Sep 2011 00:00:00 +0530 Tue, 28 Feb 2012 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210962 Approval for a hundred percent export oriented unit granted by the Development Commissioner was treated as valid where the approval function had been delegated by the Government and the CBDT clarification required ratification by the Board of Approval for the EOU scheme. On those facts, the ratified approval satisfied the statutory and administrative requirements for deduction under Section 10B of the Income-tax Act, 1961, and the deduction was therefore allowable. Case-Laws Income Tax Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210962