https://www.taxtmi.com/caselaws?id=240573 The Tribunal allowed the Revenue's appeals for statistical purposes, remitting the issues back to the Assessing Officer for fresh consideration in line with the material provided by the assessee. The judgment stressed the importance of complying with requirements for claiming deductions under section 10B of the Income-tax Act, emphasizing the necessity of proper documentation and approvals as per relevant provisions. en-us Fri, 23 Nov 2012 00:00:00 +0530 Thu, 31 Oct 2013 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240573 The Tribunal allowed the Revenue's appeals for statistical purposes, remitting the issues back to the Assessing Officer for fresh consideration in line with the material provided by the assessee. The judgment stressed the importance of complying with requirements for claiming deductions under section 10B of the Income-tax Act, emphasizing the necessity of proper documentation and approvals as per relevant provisions. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240573