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2013 (5) TMI 107 - SUPREME COURTWhether Tribunal was justified in granting relief u/s 80HHC to assessee on the issue of gain on forward currency contract without appreciating the fact that the gain on exchange difference is nothing but speculation profit and not related to the business of the assessee? - Whether Tribunal justified in directing AO not to exclude this income from the profits eligible for deduction u/s. 80HHC without appreciating that when the assessee enters into a forward contract the assessee stands to benefit by the fluctuations in foreign exchange irrespective of the fact whether the trade agreement exists or not?" - Held that:- Considering the finding of the High Court on the aforesaid questions in [2010 (6) TMI 668 - GUJARAT HIGH COURT] those questions would certainly need consideration and decision by the High Court. Therefore, without expressing any opinion on those questions on merits, remand the matter to the High Court with a request to the High Court to examine Questions as proposed by the appellant,
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