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Deduction u/s 80IB(7) - For own lethargy or inaction on the part of an officer of Income Tax Department a deduction which otherwise may be available to Assessee cannot be denied since it is not a case where Assessee is disqualified being ineligible for such deduction but question of approval is pending before Competent Authority who is a senior officer of Income Tax Department - HC

Income Tax - Deduction u/s 80IB(7) - For own lethargy or inaction on the part of an officer of Income Tax Department, a deduction which otherwise may be available to Assessee, cannot be denied since i .....

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