https://www.taxtmi.com/caselaws?id=177978 Section 10B deduction was treated as available to a software development unit approved by the Software Technology Park authority, where the unit was otherwise a 100% export oriented undertaking and satisfied the remaining statutory requirements. Approval by that authority was regarded as sufficient for the purpose of the provision, and the incentive was construed liberally to advance its object rather than be defeated by a technical objection about the form of approval. en-us Fri, 17 Sep 2010 00:00:00 +0530 Sat, 23 Jan 2016 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177978 Section 10B deduction was treated as available to a software development unit approved by the Software Technology Park authority, where the unit was otherwise a 100% export oriented undertaking and satisfied the remaining statutory requirements. Approval by that authority was regarded as sufficient for the purpose of the provision, and the incentive was construed liberally to advance its object rather than be defeated by a technical objection about the form of approval. Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177978