https://www.taxtmi.com/caselaws?id=779491 ITAT KOLKATA upheld CIT(A)'s finding that the assessee's product, described as distilled organic inedible fatty acid, falls within Excise Chapter 38 (industrial monocarboxylic/long-chain fatty acids) and not the excluded items of Chapter XIII, entitling the assessee to deduction under section 80IC. The Departmental Representative failed to rebut the factual classification. The tribunal found no infirmity in CIT(A)'s order and dismissed the revenue's appeals. en-us Wed, 22 Jan 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779491 ITAT KOLKATA upheld CIT(A)'s finding that the assessee's product, described as distilled organic inedible fatty acid, falls within Excise Chapter 38 (industrial monocarboxylic/long-chain fatty acids) and not the excluded items of Chapter XIII, entitling the assessee to deduction under section 80IC. The Departmental Representative failed to rebut the factual classification. The tribunal found no infirmity in CIT(A)'s order and dismissed the revenue's appeals. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779491