https://www.taxtmi.com/caselaws?id=325836 An STP unit treated as a 100% export oriented unit engaged in call centre operations was held eligible for deduction under sections 10A and 10B despite the absence of separate Board of Approval ratification, because approval through the designated STP mechanism and the Inter-Ministerial Standing Committee was sufficient where the substantive conditions were met. The claim was also not defeated by being made under the wrong section in the return, since that was only a technical error and the underlying eligibility was undisputed. The commentary states that deduction should not be denied to an otherwise eligible unit on such procedural grounds. en-us Fri, 04 Mar 2016 00:00:00 +0530 Tue, 29 Mar 2016 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325836 An STP unit treated as a 100% export oriented unit engaged in call centre operations was held eligible for deduction under sections 10A and 10B despite the absence of separate Board of Approval ratification, because approval through the designated STP mechanism and the Inter-Ministerial Standing Committee was sufficient where the substantive conditions were met. The claim was also not defeated by being made under the wrong section in the return, since that was only a technical error and the underlying eligibility was undisputed. The commentary states that deduction should not be denied to an otherwise eligible unit on such procedural grounds. Case-Laws Income Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325836