https://www.taxtmi.com/caselaws?id=178195 The ITAT Jodhpur Bench allowed the assessee's appeal, directing the inclusion of duty drawback as business income for Section 10BA deduction. The Tribunal distinguished the Liberty India case, emphasizing that duty drawback qualifies as business income under Section 28. The decision was rendered on 31/07/2013, overturning the CIT(A)'s decision and instructing the AO to accept the assessee's claim. en-us Wed, 31 Jul 2013 00:00:00 +0530 Wed, 19 Apr 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178195 The ITAT Jodhpur Bench allowed the assessee's appeal, directing the inclusion of duty drawback as business income for Section 10BA deduction. The Tribunal distinguished the Liberty India case, emphasizing that duty drawback qualifies as business income under Section 28. The decision was rendered on 31/07/2013, overturning the CIT(A)'s decision and instructing the AO to accept the assessee's claim. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178195