Whether where amount of transport subsidy, interest subsidy, insurance subsidy and power subsidy would reduce cost of production of an industry and there is direct nexus between said subsidies and profits and gains derived by industrial undertaking, deduction under section 80-IC has to be granted in respect of subsidies so received

[2015] 59 taxmann.com 197 (Guwahati - Trib.)/[2015] 38 ITR(T) 186 (Guwahati - Trib.)/[2015] 168 TTJ 9 (Guwahati - Trib.)(UO) NOVEMBER  11, 2013