Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Eligible income for the purpose of deduction u/s 80IE - the recovery of excess cost charged by the supplier is extricably connected with income of the industrial undertaking as of the undertaking of the appellant company and therefore, is entitled to deduction under Section 80IE of the Act. We, thus, allow the said deduction in respect of the appellant company under Section 80IE of the Act. - AT
Eligible income for the purpose of deduction u/s 80IE - the recovery of excess cost charged by the supplier is extricably connected with income of the industrial undertaking as of the undertaking of the appellant company and therefore, is entitled to deduction under Section 80IE of the Act. We, thus, allow the said deduction in respect of the appellant company under Section 80IE of the Act. - AT
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