Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1669 - AT - Income TaxDisallowance u/s 80IC - remission of VAT granted by the State Government - HELD THAT:- In the light of the ratio laid down by the Tribunal in assessee’s own case and that of identical cases, we are of the considered opinion that the VAT remission is akin to the issue of Central Excise Refund we concur and allow the deduction u/s. 80IC of the Act claimed by the assessee in respect to the VAT remission. Therefore, we allow all the appeals of the assessee.
|