Case Law Details
Case Name : Mohini Originals v. ITO (ITAT Delhi)
Appeal Number : ITA No. 6235 & 6236/DEl/2013
Date of Judgement/Order : 17/06/2015
Related Assessment Year : 007-08 & 2010-11
Courts :
All ITAT ITAT Delhi
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Mohini Originals v. ITO (ITAT Delhi)
Facts of the Case
The Assessee was an EOU filed its return of income, where AO observed that they have claimed exemption under section 10B which was allowed at the time of Assessment. Deduction on duty drawback was also allowed. However, in the proceedings for the next year A.O. disallowed the deduction.
Question of Law
Whether the disallowance of duty drawback u/s 10B was justified?
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