https://www.taxtmi.com/caselaws?id=57409 The tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the assessee, ruling that the excise duty rebate was taxable income based on the payment side perspective and the absence of a refund obligation to customers. en-us Tue, 11 Dec 1984 00:00:00 +0530 Fri, 10 Dec 2010 10:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57409 The tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the assessee, ruling that the excise duty rebate was taxable income based on the payment side perspective and the absence of a refund obligation to customers. Case-Laws Income Tax Tue, 11 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57409