https://www.taxtmi.com/caselaws?id=241176 The High Court ruled in favor of the revenue, setting aside the ITAT's decision to include the export benefit adjustment amount in the deduction calculation under Section 80IA of the Income Tax Act. The Court relied on the precedent established by the Supreme Court in the Liberty India case. The Tax Appeal was allowed, with no costs awarded. en-us Tue, 03 Dec 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241176 The High Court ruled in favor of the revenue, setting aside the ITAT's decision to include the export benefit adjustment amount in the deduction calculation under Section 80IA of the Income Tax Act. The Court relied on the precedent established by the Supreme Court in the Liberty India case. The Tax Appeal was allowed, with no costs awarded. Case-Laws Income Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241176