https://www.taxtmi.com/caselaws?id=244148 Deduction under section 10B was denied because approval as a hundred per cent export oriented undertaking by the competent statutory board was treated as an essential condition, and no such approval was produced. The taxpayer's export of software was nevertheless recognised as potentially qualifying for deduction under other provisions, so the alternate claim under section 10A could not be disregarded merely because the section 10B claim failed. The matter was remitted for fresh, denovo examination of the section 10A claim on its own merits in accordance with law. en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 19 Feb 2014 14:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244148 Deduction under section 10B was denied because approval as a hundred per cent export oriented undertaking by the competent statutory board was treated as an essential condition, and no such approval was produced. The taxpayer's export of software was nevertheless recognised as potentially qualifying for deduction under other provisions, so the alternate claim under section 10A could not be disregarded merely because the section 10B claim failed. The matter was remitted for fresh, denovo examination of the section 10A claim on its own merits in accordance with law. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244148