https://www.taxtmi.com/caselaws?id=181365 The court held that income from erection and commissioning charges and MODVAT credit were derived from the industrial undertaking and eligible for deduction under Section 80IB of the Income Tax Act, 1961. The appeal was allowed in favor of the assessee, with no order as to costs. en-us Sat, 07 Nov 2009 00:00:00 +0530 Mon, 04 Sep 2023 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181365 The court held that income from erection and commissioning charges and MODVAT credit were derived from the industrial undertaking and eligible for deduction under Section 80IB of the Income Tax Act, 1961. The appeal was allowed in favor of the assessee, with no order as to costs. Case-Laws Income Tax Sat, 07 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181365