https://www.taxtmi.com/caselaws?id=343666 The High Court allowed the appeal by the appellant-assessee and remanded the matter to the Assessing Officer for re-adjudication regarding the claim for deduction under Section 80IB of the Income Tax Act in respect of excise duty rebate/refund. The Court emphasized the importance of considering the factual matrix and legal position in making a fresh decision, ensuring compliance with the law. The appeal was disposed of accordingly, with directions for a speaking order to be passed by the Assessing Officer after hearing both parties. en-us Tue, 02 May 2017 00:00:00 +0530 Tue, 30 May 2017 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343666 The High Court allowed the appeal by the appellant-assessee and remanded the matter to the Assessing Officer for re-adjudication regarding the claim for deduction under Section 80IB of the Income Tax Act in respect of excise duty rebate/refund. The Court emphasized the importance of considering the factual matrix and legal position in making a fresh decision, ensuring compliance with the law. The appeal was disposed of accordingly, with directions for a speaking order to be passed by the Assessing Officer after hearing both parties. Case-Laws Income Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343666