https://www.taxtmi.com/highlights?id=20888 Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized operations in the SEZ and not the Ministry of Commerce - contention of revenue not correct - deduction allowed - AT en-us Thu, 04 Dec 2014 10:13:09 +0530 Thu, 04 Dec 2014 10:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20888 Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized operations in the SEZ and not the Ministry of Commerce - contention of revenue not correct - deduction allowed - AT Highlights Income Tax Thu, 04 Dec 2014 10:13:09 +0530 https://www.taxtmi.com/highlights?id=20888