https://www.taxtmi.com/caselaws?id=177977 The ITAT Hyderabad partially allowed the Revenue's appeal, emphasizing compliance with statutory obligations for claiming deductions under section 10B. The judgment stressed the importance of proper approval from the competent authority and examining each case based on its specific circumstances for fair treatment and adherence to legal provisions. The Tribunal found errors in granting deductions without required approvals and remitted the issue for re-examination. Compliance with statutory requirements for deductions under section 10B was highlighted, with a directive to re-examine eligibility based on distinct conditions for deductions under sections 10A and 10B. en-us Fri, 22 Jun 2012 00:00:00 +0530 Sat, 17 Jun 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177977 The ITAT Hyderabad partially allowed the Revenue's appeal, emphasizing compliance with statutory obligations for claiming deductions under section 10B. The judgment stressed the importance of proper approval from the competent authority and examining each case based on its specific circumstances for fair treatment and adherence to legal provisions. The Tribunal found errors in granting deductions without required approvals and remitted the issue for re-examination. Compliance with statutory requirements for deductions under section 10B was highlighted, with a directive to re-examine eligibility based on distinct conditions for deductions under sections 10A and 10B. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177977