https://www.taxtmi.com/caselaws?id=247542 The Tribunal partially allowed the Assessee's appeal, permitting the deduction u/s. 80IB only for the Insurance Claim related to raw material, work in progress, and finished goods, while disallowing the claim for loss of machinery as a capital receipt. en-us Fri, 25 Apr 2014 00:00:00 +0530 Thu, 15 May 2014 08:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247542 The Tribunal partially allowed the Assessee's appeal, permitting the deduction u/s. 80IB only for the Insurance Claim related to raw material, work in progress, and finished goods, while disallowing the claim for loss of machinery as a capital receipt. Case-Laws Income Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247542