https://www.taxtmi.com/caselaws?id=325556 Deduction under section 10B requires approval of a 100% export-oriented undertaking by the prescribed statutory authority, and STPI approval alone is not equivalent to that approval; the claim under section 10B therefore fails. An alternate claim under section 10A, having been raised before the Assessing Officer and appellate authority, may be examined on its statutory merits where factual verification of compliance and supporting documents is required; that claim was remanded for fresh decision in accordance with law. en-us Wed, 30 Dec 2015 00:00:00 +0530 Wed, 23 Mar 2016 09:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325556 Deduction under section 10B requires approval of a 100% export-oriented undertaking by the prescribed statutory authority, and STPI approval alone is not equivalent to that approval; the claim under section 10B therefore fails. An alternate claim under section 10A, having been raised before the Assessing Officer and appellate authority, may be examined on its statutory merits where factual verification of compliance and supporting documents is required; that claim was remanded for fresh decision in accordance with law. Case-Laws Income Tax Wed, 30 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325556