https://www.taxtmi.com/caselaws?id=249509 STPI registration as a 100% export oriented undertaking was treated as sufficient for deduction under Section 10B, where the Tribunal followed its consistent line of authority and later instructions and precedent. Separate approval by the Board constituted under the Industries (Development and Regulation) Act was not regarded as an additional prerequisite on these facts, and the earlier view relied on by the Assessing Officer was treated as inapplicable. The result was that the deduction was allowed on the basis of STPI registration alone. en-us Tue, 10 Apr 2012 00:00:00 +0530 Mon, 14 Jul 2014 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249509 STPI registration as a 100% export oriented undertaking was treated as sufficient for deduction under Section 10B, where the Tribunal followed its consistent line of authority and later instructions and precedent. Separate approval by the Board constituted under the Industries (Development and Regulation) Act was not regarded as an additional prerequisite on these facts, and the earlier view relied on by the Assessing Officer was treated as inapplicable. The result was that the deduction was allowed on the basis of STPI registration alone. Case-Laws Income Tax Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249509