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of <h1>High Court admits tax appeal on credit period adjustment, remands Section 80IB export benefit exclusion issue.</h1> <h3>PR. COMMISSIONER OF INCOME-TAX Versus M/s MICRO INKS LIMITED</h3> PR. COMMISSIONER OF INCOME-TAX Versus M/s MICRO INKS LIMITED - TMI The Gujarat High Court admitted a tax appeal to consider a substantial question of law regarding the adjustment made on account of excess credit period. The Revenue suggested another question regarding exclusion of export benefits from profit eligible for deduction under Section 80IB, but this issue was remanded to the Assessing Officer by the Tribunal and not considered in the appeal.
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