https://www.taxtmi.com/caselaws?id=192301 The High Court upheld the validity of the assessment order but directed the ITAT to decide on the merits. The CIT was justified in deleting the additions made by the AO as the appellant's documents proved the legitimacy of the amounts received. The duty drawback was found to be related to legitimate export sales, leading to the dismissal of the appeal and affirmation of the deletion of the additions. en-us Wed, 16 Dec 2015 00:00:00 +0530 Wed, 24 May 2017 07:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192301 The High Court upheld the validity of the assessment order but directed the ITAT to decide on the merits. The CIT was justified in deleting the additions made by the AO as the appellant's documents proved the legitimacy of the amounts received. The duty drawback was found to be related to legitimate export sales, leading to the dismissal of the appeal and affirmation of the deletion of the additions. Case-Laws Income Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192301