https://www.taxtmi.com/caselaws?id=240871 The Tribunal dismissed all three appeals filed by the Revenue regarding deduction under section 80IB on Excise Duty Refund and Interest Subsidy. The Tribunal upheld the decisions of the first appellate authority and the High Court, ruling that these receipts are capital receipts and not taxable, following the precedent set by the High Court. en-us Mon, 11 Feb 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240871 The Tribunal dismissed all three appeals filed by the Revenue regarding deduction under section 80IB on Excise Duty Refund and Interest Subsidy. The Tribunal upheld the decisions of the first appellate authority and the High Court, ruling that these receipts are capital receipts and not taxable, following the precedent set by the High Court. Case-Laws Income Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240871