https://www.taxtmi.com/caselaws?id=289346 The High Court clarified that separate regimes exist for Sections 10A and 10B of the Income Tax Act, rejecting the claim for benefits under Section 10B based on Section 10A approval. The Court directed the Tribunal to reconsider the applicant's entitlement under Section 10A, instructing a review of relevant documents. The previous judgment was modified, and the Tribunal was tasked with issuing new orders after hearing both parties. en-us Fri, 04 Jan 2013 00:00:00 +0530 Mon, 27 Jul 2020 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289346 The High Court clarified that separate regimes exist for Sections 10A and 10B of the Income Tax Act, rejecting the claim for benefits under Section 10B based on Section 10A approval. The Court directed the Tribunal to reconsider the applicant's entitlement under Section 10A, instructing a review of relevant documents. The previous judgment was modified, and the Tribunal was tasked with issuing new orders after hearing both parties. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289346