https://www.taxtmi.com/caselaws?id=238785 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. en-us Wed, 11 Jan 2012 00:00:00 +0530 Thu, 31 Oct 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238785 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. Case-Laws Income Tax Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238785