https://www.taxtmi.com/caselaws?id=333791 The High Court upheld the Tribunal's decision, dismissing the appeal regarding the deduction claimed under Section 80IB, the treatment of excise duty refund, and the determination of the commencement of production. The Court found the Tribunal's decisions to be based on factual evidence and not arbitrary, leading to the dismissal of the appeal. en-us Mon, 26 Sep 2016 00:00:00 +0530 Thu, 27 Oct 2016 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333791 The High Court upheld the Tribunal's decision, dismissing the appeal regarding the deduction claimed under Section 80IB, the treatment of excise duty refund, and the determination of the commencement of production. The Court found the Tribunal's decisions to be based on factual evidence and not arbitrary, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333791