https://www.taxtmi.com/highlights?id=14275 Deduction u/s 80IB - Duty drawback refund - Nexus with profit - Everything hinges on the findings about the degree of nexus between duty drawback receipts and the industrial undertaking, and it is only when there is a clear finding on this aspect that the correctness of assessee's claim can be tested on the principles of law - AT en-us Wed, 04 Sep 2013 09:25:40 +0530 Wed, 04 Sep 2013 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14275 Deduction u/s 80IB - Duty drawback refund - Nexus with profit - Everything hinges on the findings about the degree of nexus between duty drawback receipts and the industrial undertaking, and it is only when there is a clear finding on this aspect that the correctness of assessee's claim can be tested on the principles of law - AT Highlights Income Tax Wed, 04 Sep 2013 09:25:40 +0530 https://www.taxtmi.com/highlights?id=14275