https://www.taxtmi.com/highlights?id=69188 Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit from DEPB and Duty Drawback claims, the assessee shall not be entitled to the deductions under Section 80-IB as such income cannot be said to be an income “derived from” industrial undertaking and even otherwise as per Section 28(iiid) and (iiie), such an income is chargeable to tax. - SC en-us Wed, 12 Apr 2023 08:24:40 +0530 Wed, 12 Apr 2023 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69188 Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit from DEPB and Duty Drawback claims, the assessee shall not be entitled to the deductions under Section 80-IB as such income cannot be said to be an income “derived from” industrial undertaking and even otherwise as per Section 28(iiid) and (iiie), such an income is chargeable to tax. - SC Highlights Income Tax Wed, 12 Apr 2023 08:24:40 +0530 https://www.taxtmi.com/highlights?id=69188