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    <title>2010 (10) TMI 1181 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court heard an appeal by the revenue challenging the ITAT order regarding the deduction u/s 80IB of the Income Tax Act, 1961 for export incentives for the assessment year 2005-06. The substantial questions of law raised included the eligibility of the assessee for the deduction, the application of a previous judgment, and the distinction between an exporter and a supporting manufacturer for claiming the deduction on Duty Drawback and DEPB. The High Court disposed of the appeal in line with the earlier court order, concluding the matter based on existing legal precedent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=275320</link>
      <description>The High Court heard an appeal by the revenue challenging the ITAT order regarding the deduction u/s 80IB of the Income Tax Act, 1961 for export incentives for the assessment year 2005-06. The substantial questions of law raised included the eligibility of the assessee for the deduction, the application of a previous judgment, and the distinction between an exporter and a supporting manufacturer for claiming the deduction on Duty Drawback and DEPB. The High Court disposed of the appeal in line with the earlier court order, concluding the matter based on existing legal precedent.</description>
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      <pubDate>Mon, 04 Oct 2010 00:00:00 +0530</pubDate>
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