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2013 (10) TMI 319 - GUJARAT HIGH COURTAdditional ground for re-opening of Assessment - DEPB - deduction u/s 80 HHC – Held that:- In the present case, there are peculiar facts which convince not to carry further inquiries in this respect. Such facts are that the additions deleted by the CIT(Appeals) and which has been confirmed by the Tribunal in the impugned judgment are now squarely covered against the Revenue by a decision of the Supreme Court in the case of Topman Exports v. CIT [2012 (2) TMI 100 - SUPREME COURT OF INDIA] - No purpose would be served in entertaining this Tax Appeal – Decided against the Revenue.
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