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2006 (7) TMI 253 - ITAT CHANDIGARH-A
Extract:
.......and in the way of applying the reasoning enunciated by the Hon ble Gujarat High Court in the case of India Gelatine and Chemicals Ltd. 8. We, therefore, conclude by holding that the assessee is eligible for relief under s. 80-IB in relation to the income derived by it on account of duty drawback. As a result, appeal of the Revenue stands dismissed.