Income Tax Appellate Tribunal (ITAT), Kolkata bench comprising Sanjay Garg, Judicial Member, and Girish Agrawal, Accountant Member held that insurance subsidy received from Government Eligible for deduction u/s 80IC of the Act. The assessee company, M/s. La OpalaRg. Ltd. is engaged in the business of manufacturing Opal and Crystal Glassware and the sale of electricity…
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