https://www.taxtmi.com/caselaws?id=244290 Deduction under Section 10B was unavailable because approval as a 100% Export Oriented Unit from the prescribed Board was a mandatory pre-condition, and that condition was not satisfied. The alternate claim under Section 10A turned on the auditor's certificate in Form 56F under Section 10A(5) read with Rule 16D; as the claim had not been properly considered earlier, the certificate was admitted as additional evidence in the interests of justice and the matter was remitted to the Assessing Officer for fresh examination after hearing the assessee. en-us Fri, 04 Jan 2013 00:00:00 +0530 Sat, 22 Feb 2014 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244290 Deduction under Section 10B was unavailable because approval as a 100% Export Oriented Unit from the prescribed Board was a mandatory pre-condition, and that condition was not satisfied. The alternate claim under Section 10A turned on the auditor's certificate in Form 56F under Section 10A(5) read with Rule 16D; as the claim had not been properly considered earlier, the certificate was admitted as additional evidence in the interests of justice and the matter was remitted to the Assessing Officer for fresh examination after hearing the assessee. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244290