Approval granted by STPI Director is sufficient to satisfy conditions relating to approvals u/s. 10A

HIGH COURT OF DELHI Commissioner of Income-tax Versus Technovate E Solutions (P.) Ltd. BADAR DURREZ AHMED AND R.V. EASWAR, JJ. IT Appeal No. 100 of 2012 FEBRUARY 26, 2013 JUDGMENT Badar Durrez Ahmed, J. The revenue is aggrieved by the order dated 20.06.2011 passed by the Income Tax Appellate Tribunal in ITA 135/Del/2011 in respect of the assessment year 2003-04. The revenue has proposed the following questions as substantial questions of law: – (A) Whether the Tribunal erred in law in coming to the conclusion that the approval granted by the Director of STPI was suffic...