Punjab & Haryana H.C : Whether, under the facts and circumstances of the case and on interpretation of s. 80-IB, whether Tribunal is justified in upholding the action of assessing authority by not allowing deduction under s. 80-IB on amount of DEPB and duty drawback being export incentives @ 25 per cent of Rs. 22,70,056 being Rs.5,76,514?
High Court Of Punjab & Haryana Liberty India vs. CIT Section 80-IB Asst. Year 2001-02 Adarsh Kumar Goel & Rajesh […]