The Tribunal held that the co-ordinate bench has restored the issue relating to sales tax incentive to the file of AO in assessment yrs. 2007-08 and 2008-09. The Tribunal set aside the order of CIT(A) on this issue and restore the same to the file of AO with the directions in earlier years. (AY. 2009-10)
Dy. CIT v. Everest Industries Ltd. (2018) 192 TTJ 904 /168 DTR 178/90 taxmann.com 330 (Mum.)(Trib.)
S. 4 : Charge of income-tax – Capital or revenue – Sales tax incentive-Remanded to the file of AO .