Delhi H.C : Whether the Income-tax Appellate Tribunal has rightly upheld the decision of the Commissioner of Income-tax (Appeals) allowing the relief to the assessee-company by holding that refund of excise duty amounting to Rs. 12,46,29,000 claimed by the assessee-company from the Director General of Foreign Trade is not income under section 5 read with section 28(iii)(b) of the Act in the hands of the assessee-company ?
High Court Of Delhi Commissioner of Income-tax vs. Maithon Power Ltd. Section 28(iiic) Assessment year 2009-10 Dr. S. Muralidhar And […]
