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2013 (3) TMI 216 - GUJARAT HIGH COURT
Deduction u/s 80HHC - DEPB Credit - Application of AS-2 - held that:- Tribunal committed an error in coming to the conclusion that on transfer of DEPB credit by an assessee only the amount in excess of the face value thereof would form part of profit as envisaged in clause (iiid) of section 28. - Decided in favor of assessee.