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TMI Blog2018 (7) TMI 1899X X X X Extracts X X X X X X X X Extracts X X X X ..... ations) Act, 1951 and the Rules made under that Act - HELD THAT:- CIT(A) allowed the said claim on the ground that in fact, the export oriented undergoing certificate was given by the appropriate authority which was on record. The same has been confirmed by the learned ITAT by impugned order by relying upon decision of Division Bench of this Court in the case of PCIT Tax-3, Ahmedabad Vs. Zealo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the impugned order passed by the learned ITAT dated 13.02.2018 passed in IAT No.1432/Ahd/2015 for Assessment Year 2008-09, the Revenue has preferred the present Tax Appeal with the following proposed questions of law:- Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of exemption u/s. 10B of the Act of ₹ 52,93,042/- 2. Heard Mrs.Mauna M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by relying upon decision of Division Bench of this Court in the case of Principal Commissioner of Income Tax-3, Ahmedabad Vs. Zealous Web Technologies, reported in (2016) 68 Taxmann.com 379 (Gujarat), by which it is specifically observed and held that once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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