Disallowance of exemption u/s. 10B - once the assessee is having ...
Section 10B Exemption: Certificate from Competent Authority Valid Without Board Approval for Tax Benefit.
March 15, 2019
Case Laws Income Tax HC
Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board cannot be a ground to deny the benefit under Section 10B.
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