2014 (3) TMI 623

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....Senior counsel assisted by Mr. R Goenka, learned counsel appearing for the respondent. With the consent of the parties, the appeal is taken up for final disposal. This appeal is filed by the appellant under Section 260 A of the Income Tax Act, 1961 against the order dated 19.3.2010 passed by the Income Tax Appellate Tribunal (for short hereinafter called "the Tribunal"), Guwahati in ITA No.45/Gau/....

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....nd interest subsidy are inter linked, inter-laced and having a direct nexus with the manufacturing activities of the assessee, which are inseparable from the expenditure incurred by the assessee on account of transportation of purchase as well as sales of the business of the assessee are allowable for deduction under Section 80 IB?" We need not burden our order by narrating the facts in detail be....