Company's Tax Deduction u/s 10B Valid from Original Approval Date by Development Commissioner, Ratified by Approval Board.

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....Claim of deduction made u/s 10B - Development Commissioner granted the approval of 100% EOU in favour of the assessee-Company, which came to be subsequently ratified by the Board of Approval and as observed hereinabove as such the ratification shall be from the date on which the Development Commissioner granted the approval - AT....