https://www.taxtmi.com/caselaws?id=249680 STPI registration was treated as sufficient for eligibility to deduction under section 10B of the Income-tax Act, 1961, and separate prior approval by the Board of Approvals was held not essential on the Tribunal's consistent coordinate bench view. The Tribunal followed earlier decisions in similar cases and accepted that an assessee otherwise registered with STPI could claim the deduction without additional ratification. The CIT(A)'s allowance of the claim was found consistent with that prevailing view, and the Revenue's challenge failed. en-us Fri, 06 Jun 2014 00:00:00 +0530 Wed, 16 Jul 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249680 STPI registration was treated as sufficient for eligibility to deduction under section 10B of the Income-tax Act, 1961, and separate prior approval by the Board of Approvals was held not essential on the Tribunal's consistent coordinate bench view. The Tribunal followed earlier decisions in similar cases and accepted that an assessee otherwise registered with STPI could claim the deduction without additional ratification. The CIT(A)'s allowance of the claim was found consistent with that prevailing view, and the Revenue's challenge failed. Case-Laws Income Tax Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249680