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2019 (3) TMI 400 - AT - Income TaxDisallowance of deduction claimed u/s 10B on call centre operation - no approval from Deputy Director STPI - Delegation of power to grant approval to other officer - CBDT Instruction (F.No.178/19/2008-IT-I) dated 9th March’ 2009 - HELD THAT:- Relying decision in WIZARD ENTERPRISES PVT. LTD [2016 (3) TMI 1020 - ITAT KOLKATA] we direct the AO to grant deduction u/s 10B of the Act to the assessee in the facts and circumstances of the case - decided in favour of assessee.
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