https://www.taxtmi.com/caselaws?id=27510 The High Court upheld the Tribunal's decision that there was no apparent mistake under section 154 of the Income-tax Act, 1961, regarding the inclusion of cash subsidy and excise duty drawback in "sale proceeds" and "turnover" for rebate purposes. The court found the issue to be debatable, citing conflicting views from various High Courts on similar provisions. As such, the Tribunal's determination was affirmed, ruling in favor of the assessee with no costs awarded. en-us Thu, 24 Jan 1985 00:00:00 +0530 Sat, 13 Feb 2010 12:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27510 The High Court upheld the Tribunal's decision that there was no apparent mistake under section 154 of the Income-tax Act, 1961, regarding the inclusion of cash subsidy and excise duty drawback in "sale proceeds" and "turnover" for rebate purposes. The court found the issue to be debatable, citing conflicting views from various High Courts on similar provisions. As such, the Tribunal's determination was affirmed, ruling in favor of the assessee with no costs awarded. Case-Laws Income Tax Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27510