https://www.taxtmi.com/caselaws?id=281017 The appeal was allowed in part by the ITAT. The disallowance of deduction under section 35D was reversed based on precedent, directing the AO to allow the claimed deduction. Additionally, the addition of unutilized MODVAT credit was set aside as section 145A required adjustments not made by the authorities. The matter was remanded to the AO for fresh consideration in line with relevant judgments and section 145A provisions. Grounds II and VI of the appeal were allowed, with the judgment pronounced on June 7, 2013, by Dr. S.T.M. Pavalan, Judicial Member. en-us Fri, 07 Jun 2013 00:00:00 +0530 Fri, 31 May 2019 12:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281017 The appeal was allowed in part by the ITAT. The disallowance of deduction under section 35D was reversed based on precedent, directing the AO to allow the claimed deduction. Additionally, the addition of unutilized MODVAT credit was set aside as section 145A required adjustments not made by the authorities. The matter was remanded to the AO for fresh consideration in line with relevant judgments and section 145A provisions. Grounds II and VI of the appeal were allowed, with the judgment pronounced on June 7, 2013, by Dr. S.T.M. Pavalan, Judicial Member. Case-Laws Income Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281017