https://www.taxtmi.com/caselaws?id=266226 Deduction under section 10B was held unavailable because the unit was only STPI-recognised and was not shown to have approval by the Board under the Industries (Development and Regulation) Act, 1951. The assessee's alternative claim for deduction under section 10A, supported by Form 56F, could not be rejected merely because the return mentioned section 10B. That claim required fresh examination on merits in accordance with law, and the matter was remitted to the Assessing Officer for reconsideration. en-us Fri, 15 May 2015 00:00:00 +0530 Sat, 19 Dec 2015 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266226 Deduction under section 10B was held unavailable because the unit was only STPI-recognised and was not shown to have approval by the Board under the Industries (Development and Regulation) Act, 1951. The assessee's alternative claim for deduction under section 10A, supported by Form 56F, could not be rejected merely because the return mentioned section 10B. That claim required fresh examination on merits in accordance with law, and the matter was remitted to the Assessing Officer for reconsideration. Case-Laws Income Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266226