| COURT: | ITAT Pune |
| CORAM: | G. S. Pannu (AM), R. S. Padvekar (JM) |
| SECTION(S): | 10A, 10B |
| GENRE: | Domestic Tax |
| CATCH WORDS: | deduction, EOU Unit, STPI |
| COUNSEL: | Ajay Wadhwa |
| DATE: | October 30, 2014 (Date of pronouncement) |
| DATE: | October 31, 2014 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Though approval of Director of STPI to EOU is sufficient for s. 10A, it is not so for s. 10B. For s. 10B, the approval of the Board appointed under I(D&R) Act is necessary. Claim for s. 10A can be made before CIT(A) | |
(1) The fact that the assessee is a 100% EOU approved by the Director, STPI does not mean entitle the assessee to deduction u/s 10B if the undertaking is not been approved by the Board appointed in this behalf by …
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