https://www.taxtmi.com/caselaws?id=253082 The Tribunal dismissed both the Revenue's appeal and the assessee's cross-objection. It upheld the CIT(A)'s deletion of the trading addition and the validity of the reopening assessment under Section 147. Additionally, it affirmed the disallowance of the deduction under Section 80IB on duty drawback. The decision was pronounced on 05/11/2014. en-us Wed, 05 Nov 2014 00:00:00 +0530 Fri, 14 Nov 2014 06:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253082 The Tribunal dismissed both the Revenue's appeal and the assessee's cross-objection. It upheld the CIT(A)'s deletion of the trading addition and the validity of the reopening assessment under Section 147. Additionally, it affirmed the disallowance of the deduction under Section 80IB on duty drawback. The decision was pronounced on 05/11/2014. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253082