https://www.taxtmi.com/caselaws?id=244002 The Tribunal allowed the appeal for the assessment year 2005-06, quashing the reassessment proceedings and the denial of deduction under Section 10B. For the assessment year 2006-07, the Tribunal dismissed the ground related to Section 10B but allowed the deduction under Section 80IB(8A), directing the AO to grant the deduction based on the approval from the prescribed authority. en-us Fri, 02 Aug 2013 00:00:00 +0530 Sat, 28 Mar 2015 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244002 The Tribunal allowed the appeal for the assessment year 2005-06, quashing the reassessment proceedings and the denial of deduction under Section 10B. For the assessment year 2006-07, the Tribunal dismissed the ground related to Section 10B but allowed the deduction under Section 80IB(8A), directing the AO to grant the deduction based on the approval from the prescribed authority. Case-Laws Income Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244002