https://www.taxtmi.com/caselaws?id=15466 The court ruled in favor of the assessee, holding that the excise duty refund amount could not be considered as income under section 41(1) of the Income-tax Act due to the pending appeal before the Supreme Court. As a result, the issues raised by the Revenue concerning additional claims under section 80HH and filing audit reports for deductions under section 80HHC were not addressed. The special civil application was withdrawn to pursue further actions before the Commissioner of Income-tax (Appeals). en-us Wed, 22 Sep 1999 00:00:00 +0530 Thu, 06 Aug 2009 17:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15466 The court ruled in favor of the assessee, holding that the excise duty refund amount could not be considered as income under section 41(1) of the Income-tax Act due to the pending appeal before the Supreme Court. As a result, the issues raised by the Revenue concerning additional claims under section 80HH and filing audit reports for deductions under section 80HHC were not addressed. The special civil application was withdrawn to pursue further actions before the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15466