https://www.taxtmi.com/article/detailed?id=7664 Entitlement to the export deduction depends on approval as a 100% export oriented undertaking, but delegated approval by the Development Commissioner-recognized by administrative instruction-and subsequent ratification by the Board relate back to the date of the original permission; therefore denial of deduction solely for lack of immediate Board ratification is unsustainable where ratification or valid delegation exists. en-us Thu, 12 Oct 2017 08:15:12 +0530 Thu, 12 Oct 2017 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7664 Entitlement to the export deduction depends on approval as a 100% export oriented undertaking, but delegated approval by the Development Commissioner-recognized by administrative instruction-and subsequent ratification by the Board relate back to the date of the original permission; therefore denial of deduction solely for lack of immediate Board ratification is unsustainable where ratification or valid delegation exists. Articles Income Tax Thu, 12 Oct 2017 08:15:12 +0530 https://www.taxtmi.com/article/detailed?id=7664