Income-tax Officer Versus Singularity Software (India) P. Ltd. - Income Tax - ITAT HYDERABAD - Tri - Exemption u/s 10B The assessee failed to furnish the approval of the Board appointed by the Central Government in exercise of power conferred by section 14 of the Industries - The assessee also failed to submit the ratification by the Development Commissioner as envisaged in the Instruction dated March 9, 2009 - Held that - Following ITO v. Selectsys India P. Ltd. 2013 (10) TMI 1240 - ITAT HYD................................... Income Tax - Case Laws
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