https://www.taxtmi.com/caselaws?id=255223 The High Court of Andhra Pradesh upheld the Tribunal's decision, ruling in favor of the respondent on both issues. The judgment clarified the application of Section 43B regarding bonus payments and affirmed the treatment of excise duty for deduction under Section 80HHC. The dismissal of the appeal indicated the Court's satisfaction with the Tribunal's reasoning and decision in the case. en-us Wed, 17 Dec 2014 00:00:00 +0530 Mon, 12 Jan 2015 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255223 The High Court of Andhra Pradesh upheld the Tribunal's decision, ruling in favor of the respondent on both issues. The judgment clarified the application of Section 43B regarding bonus payments and affirmed the treatment of excise duty for deduction under Section 80HHC. The dismissal of the appeal indicated the Court's satisfaction with the Tribunal's reasoning and decision in the case. Case-Laws Income Tax Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255223