2019 (4) TMI 967

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....n For the Appellant : Ms.V.Pushpa for Ms.S.Premalatha Standing Counsel for Income Tax Dept. For the Respondent : Mr.N.Quadir Hoseyn And Mr.T.Vasudevan COMMON JUDGMENT DR.VINEET KOTHARI, J. Learned counsel for the Revenue fairly submitted that the present appeals are directed against the orders passed by the learned Income Tax Appellate Tribunal, whereby the learned Tribunal cancelle....

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....s claim could not be rejected straightaway by the Revenue. Thus on the findings given by the Assessing Officer that export incentive was not part of the sale consideration, the only aspect that has to be decided is how much was the value of the incentives received by the assessee as a supporting Manufacturer from the export house. To that end, this Court feels that the matter demands remittal to t....