https://www.taxtmi.com/caselaws?id=9521 The Tribunal upheld its decisions in favor of the assessee regarding the jurisdiction to direct investigation on additional commission and excess soda ash consumption, as well as the inclusion of interest and excess recovery on advertisement in deduction computations under section 80-I of the Act. The Tribunal dismissed the Revenue's appeal, ruling that the recoveries were permissible deductions directly related to the industrial undertaking's activities, not constituting a separate business activity. The assessee prevailed in all issues, with the Tribunal's decisions favoring them against the Revenue. en-us Tue, 01 Mar 2005 00:00:00 +0530 Tue, 23 Jun 2009 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9521 The Tribunal upheld its decisions in favor of the assessee regarding the jurisdiction to direct investigation on additional commission and excess soda ash consumption, as well as the inclusion of interest and excess recovery on advertisement in deduction computations under section 80-I of the Act. The Tribunal dismissed the Revenue's appeal, ruling that the recoveries were permissible deductions directly related to the industrial undertaking's activities, not constituting a separate business activity. The assessee prevailed in all issues, with the Tribunal's decisions favoring them against the Revenue. Case-Laws Income Tax Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9521