https://www.taxtmi.com/caselaws?id=253669 The High Court affirmed the ITAT's decision to value finished goods at port based on average cost, rejecting the revenue's appeal. However, the Court ruled in favor of the revenue on the admissibility of Section 80I deduction on Duty Draw back, aligning with the Liberty India case. en-us Thu, 03 Jul 2014 00:00:00 +0530 Mon, 01 Dec 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253669 The High Court affirmed the ITAT's decision to value finished goods at port based on average cost, rejecting the revenue's appeal. However, the Court ruled in favor of the revenue on the admissibility of Section 80I deduction on Duty Draw back, aligning with the Liberty India case. Case-Laws Income Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253669