https://www.taxtmi.com/caselaws?id=287404 The Tribunal dismissed the appeal, holding that the Sales Tax Benefit received was a revenue receipt and not eligible for deduction under Section 80IA(i). The Tribunal reiterated that the benefit was an incentive for operational efficiency and not directly linked to the profits of the industrial undertaking. The appellant's arguments regarding the nature of the benefit and its eligibility for deduction were rejected, and the appeal was dismissed. en-us Mon, 22 Apr 2019 00:00:00 +0530 Mon, 13 Apr 2020 15:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287404 The Tribunal dismissed the appeal, holding that the Sales Tax Benefit received was a revenue receipt and not eligible for deduction under Section 80IA(i). The Tribunal reiterated that the benefit was an incentive for operational efficiency and not directly linked to the profits of the industrial undertaking. The appellant's arguments regarding the nature of the benefit and its eligibility for deduction were rejected, and the appeal was dismissed. Case-Laws Income Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287404