https://www.taxtmi.com/caselaws?id=250286 Deduction under section 10A was upheld where the assessee was registered under the STPI scheme, had consistently been allowed the claim in earlier scrutiny years, and otherwise satisfied the statutory conditions. The fact that the claim was initially made under section 10B did not defeat substantive entitlement, because the wrong provision cited did not alter eligibility and no contrary finding of non-compliance was shown. The Revenue's objection was rejected and the deduction was sustained. en-us Fri, 25 Jul 2014 00:00:00 +0530 Fri, 08 Aug 2014 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250286 Deduction under section 10A was upheld where the assessee was registered under the STPI scheme, had consistently been allowed the claim in earlier scrutiny years, and otherwise satisfied the statutory conditions. The fact that the claim was initially made under section 10B did not defeat substantive entitlement, because the wrong provision cited did not alter eligibility and no contrary finding of non-compliance was shown. The Revenue's objection was rejected and the deduction was sustained. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250286