Section 80-IC Deduction: Delhi High Court Allows Set-Off of Excise, Customs Duty Against Duty Drawback

HomeIndirect TaxesSection 80-IC Deduction: Delhi High Court Allows Set-Off of Excise, Customs Duty...

Section 80-IC Deduction: Delhi High Court Allows Set-Off of Excise, Customs Duty Against Duty Drawback

Indirect Taxes Top Stories

Published on

14/02/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has held that while duty drawback cannot be treated as profit derived from an industrial undertaking for the purposes of Section 80-IC of the Income Tax Act, the excise and customs duties paid on raw materials must be deducted from the duty drawback amount before making any addition to income. The…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Section 80-IC Deduction

Section 80-IC Deduction: Delhi High Court Allows Set-Off of Excise, Customs Duty Against Duty Drawback

Membership Required

Latest articles

SCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC

Madras HC Quashes GST Registration Cancellation; Directs GSTN-Enabled Portal Access for Filing Pending Returns

GST Dept. To Consider Restoration Of Registration After Taxpayer Clears Dues, Files Pending Returns: Gauhati HC

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 6, 2026

More like this

SCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC

Madras HC Quashes GST Registration Cancellation; Directs GSTN-Enabled Portal Access for Filing Pending Returns

GST Dept. To Consider Restoration Of Registration After Taxpayer Clears Dues, Files Pending Returns: Gauhati HC

About us

Company

Categories