2013 (10) TMI 1240

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..... against the order of the Commissioner of Income-tax (Appeals)IV, Hyderabad, dated June 30, 2011, for the assessment year 2008-09. 2. The Revenue raised the following grounds :        1. The order of the Commissioner of Income-tax (Appeals) is erroneous in law and on facts.        2. The learned Commissioner of Income-tax (Appeals) ough .....

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..... issue are that the assessee claimed deduction under section 10B of the Income-tax Act, 1961. According to the Assessing Officer, the assessee has not furnished the approval of the Board appointed by the Central Government in exercise of power conferred by section 14 of the Industries (Development and Regulation) Act, 1951 (55 of 1951), and the rules made thereunder, in accordance with the provisi .....

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..... e. We have heard the learned Departmental representative on this issue and perused the material on record. Before the Commissioner of Income-tax (Appeals), the assessee produced the registration from Software Technology Park of India which was notified by the Ministry of Commerce, Government of India vide Notification No. 33/(RE)/92-97 dated March 22, 1994. The notification states that the Softwar .....

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