S. 10B Approval received from STPL is proper approval for claiming deduction

Quality BPO Services Pvt Ltd, Vs ACIT (OSD) (ITAT Ahmedabad)-  The issue under appeal relates to examination of the claim of assessee under section 10B of the Act at Rs.67,08,733/- which hitherto has been disallowed by the Assessing Officer and further sustained by CIT(A). From perusal of records we find that assessee was duly allowed deduction u/s 10B of the Act for Asst. Year 2007-08 and the same has not been challenged by the Assessing Officer by way of reopening of the case for Asst. Year 2007-08 and assessee has been consistently allowed deductions u/s 10B of the Act by the Assessing Off...