https://www.taxtmi.com/caselaws?id=377521 The tribunal partially allowed the assessee's appeal for statistical purposes, directing a fresh adjudication on duty drawback in line with Supreme Court guidelines. The tribunal also ruled in favor of the assessee regarding the treatment of sale scrap, reducing it from the cost of sale. Additionally, the tribunal upheld the inclusion of constructive exports in total turnover for Section 10B deduction, dismissing the Revenue's appeal. The judgment emphasized consistency in tax law application and adherence to precedents. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377521 The tribunal partially allowed the assessee's appeal for statistical purposes, directing a fresh adjudication on duty drawback in line with Supreme Court guidelines. The tribunal also ruled in favor of the assessee regarding the treatment of sale scrap, reducing it from the cost of sale. Additionally, the tribunal upheld the inclusion of constructive exports in total turnover for Section 10B deduction, dismissing the Revenue's appeal. The judgment emphasized consistency in tax law application and adherence to precedents. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377521