Held that amount received as liquidated damages, sale of scrap, Miscellaneous income, sundry creditors written back are eligible for deduction. (AY. 2009-10, 2010-11)
Gujarat Industries Power Co Ltd v. Dy.CIT(2023) 225 TTJ 333 (Ahd)(Trib)
S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Liquidated damages-Sale of scrap-Miscellaneous income-Sundry creditors written back-Eligible for deduction.