TMI BlogExcise Duty Refund Counts as Profit for Industrial Undertaking; Eligible for Deduction u/s 80-IB.Central excise duty refund due to the assessee is part of the profit derived from the industrial undertaking and therefore the assessee was eligible for deduction under section 80-IB on the said refund. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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