Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 1011 - AT - Income TaxExtract: .......ates to the additional ground and we hold that the excise duty refund is capital receipt in the hands of the assessee. 12. Ground No.4 of the appeal was not pressed before us and accordingly we dismiss the same as not pressed. 13. In the result, the appeal is allowed partly, as indicated above. Order pronounced in the Open Court on 24th June, 2011.
|