https://www.taxtmi.com/caselaws?id=329410 Approval by the Director, STPI under the Software Technology Park scheme was held insufficient for deduction under section 10B because that provision requires separate approval by the Board appointed by the Central Government, so the 10B claim failed. An STPI-recognised unit could, however, pursue deduction under section 10A as an alternate appellate claim even if it was not raised in the original return, provided the substantive statutory conditions were met and the prescribed audit report was furnished, so the 10A claim was sustained. en-us Fri, 29 Apr 2016 00:00:00 +0530 Fri, 01 Jul 2016 12:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329410 Approval by the Director, STPI under the Software Technology Park scheme was held insufficient for deduction under section 10B because that provision requires separate approval by the Board appointed by the Central Government, so the 10B claim failed. An STPI-recognised unit could, however, pursue deduction under section 10A as an alternate appellate claim even if it was not raised in the original return, provided the substantive statutory conditions were met and the prescribed audit report was furnished, so the 10A claim was sustained. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329410