https://www.taxtmi.com/caselaws?id=169173 STPI approval treating the undertaking as a 100 per cent export oriented unit was accepted as sufficient for section 10B eligibility, and the assessee's claim was also supported by acceptance in earlier years. No material was produced to displace the finding that the approval was valid or that the deduction was otherwise inadmissible. On that record, the appellate view in favour of the assessee was left undisturbed and the Revenue's challenge failed. en-us Wed, 20 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169173 STPI approval treating the undertaking as a 100 per cent export oriented unit was accepted as sufficient for section 10B eligibility, and the assessee's claim was also supported by acceptance in earlier years. No material was produced to displace the finding that the approval was valid or that the deduction was otherwise inadmissible. On that record, the appellate view in favour of the assessee was left undisturbed and the Revenue's challenge failed. Case-Laws Income Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169173