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2013 (4) TMI 516 - HC - Income TaxWhether The Appellate Tribunal is right in law and on facts in Directing the assessing officer to exclude excise duty and sales tax for the purpose of calculating deduction u/s.80HHC and (ii) Whether The Appellate Tribunal is right in law and on facts in holding that excise duty refund falls within the purview of provisions of Explanation (baa) to section 80HHC Held that - The observations and the consequential remand of the matter restoring it to the files of Appellate Commissioner. The appellate authority would be reconsidering the issue on the basis of the directions and observations of the Tribunal and would pass a reasoned in accordance with law. Such order does not raise any substantial question of law. Accordingly, the appeal fails on both the questions proposed as substantial questions of law by the Revenue.
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