Approval u/s 10(17A) doesn’t connote a paper conveying approval and bearing stamp & seal of CG

INCOME TAX : Reference to 'approval' in section 10(17A) does not only connote a paper conveying approval and bearing stamp and seal of Central Government but any material available in public domain indicating recognition for such services, rendered in public interest

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195992/approval-us-1017a-doesn’t-connote-a-paper-conveying-approval-and-bearing-stamp-seal-of-cg.aspx