Central excise duty refund due to the assessee is part of the ...
Excise Duty Refund Counts as Profit for Industrial Undertaking; Eligible for Deduction u/s 80-IB.
April 11, 2016
Case Laws Income Tax AT
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
View Source