https://www.taxtmi.com/caselaws?id=31800 The court allowed the appeal of the assessee on the deduction under Section 80 IB of the Income-tax Act on the duty drawback amount. However, the court upheld the tribunal's decision on the deductions under Section 80 IB and Section 80 HHC on interest earned on Fixed Deposit Receipts (FDRs). The judges, Badar Durrez Ahmed and Rajiv Shakdher, disposed of the appeal accordingly, with the appellant succeeding on one issue and the revenue prevailing on the other two issues. en-us Tue, 02 Dec 2008 00:00:00 +0530 Thu, 18 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31800 The court allowed the appeal of the assessee on the deduction under Section 80 IB of the Income-tax Act on the duty drawback amount. However, the court upheld the tribunal's decision on the deductions under Section 80 IB and Section 80 HHC on interest earned on Fixed Deposit Receipts (FDRs). The judges, Badar Durrez Ahmed and Rajiv Shakdher, disposed of the appeal accordingly, with the appellant succeeding on one issue and the revenue prevailing on the other two issues. Case-Laws Income Tax Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31800