https://www.taxtmi.com/caselaws?id=103419 The Tribunal allowed the appeals, determining that the surplus from freight outward charges should be considered part of the sale price for the purpose of section 80-I deduction. The Tribunal found that the freight charges were bifurcated separately and formed part of the sale price, as supported by relevant case law. Consequently, the Assessing Officer was directed to allow the deduction under section 80-I on the surplus of freight charges in both years, overturning the decision of the CIT(A). en-us Thu, 03 Jan 2002 00:00:00 +0530 Wed, 16 May 2012 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103419 The Tribunal allowed the appeals, determining that the surplus from freight outward charges should be considered part of the sale price for the purpose of section 80-I deduction. The Tribunal found that the freight charges were bifurcated separately and formed part of the sale price, as supported by relevant case law. Consequently, the Assessing Officer was directed to allow the deduction under section 80-I on the surplus of freight charges in both years, overturning the decision of the CIT(A). Case-Laws Income Tax Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103419