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Case Law Details

Case Name : DCIT Vs ThyssenKrupp Electrical Steel India Pvt. Ltd. (ITAT Pune)
Related Assessment Year : 2006-07 to 2008-09
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1. The issue which arises in the present appeal is in respect of treatment of sales tax repayment of Rs. 9.76 crores and its assess ability in the hands of assessee.

2. Briefly, in the facts of the case, the assessee was engaged in the manufacturing of low carbon cold rolled electrical and mild steel. The assessee had for the year under consideration filed the return of income showing the business income at Nil after adjustment of brought forward business losses and unabsorbed depreciation amounting to

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