https://www.taxtmi.com/caselaws?id=177977 Deduction under section 10B was questioned because the requisite approval from the competent authority and supporting ratification had not been produced. The Tribunal noted that the first appellate authority had allowed the claim without verifying the approval framework and, following the cited coordinate bench approach, directed fresh examination by the Assessing Officer. The matter was remitted to determine afresh whether the assessee could otherwise qualify for the benefit under the correct provision after giving a reasonable opportunity and considering relevant material. The claim was therefore not finally sustained, and the issue was sent back for reassessment. 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 Deduction under section 10B was questioned because the requisite approval from the competent authority and supporting ratification had not been produced. The Tribunal noted that the first appellate authority had allowed the claim without verifying the approval framework and, following the cited coordinate bench approach, directed fresh examination by the Assessing Officer. The matter was remitted to determine afresh whether the assessee could otherwise qualify for the benefit under the correct provision after giving a reasonable opportunity and considering relevant material. The claim was therefore not finally sustained, and the issue was sent back for reassessment. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177977