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2013 (7) TMI 926 - AT - Income TaxClaim of deduction u/s 80HHC in respect of sale of DEPB licences - Held that:- Learned counsel of the assessee submitted that all these appeals may kindly be restored back to the file of AO for fresh adjudication in the light of decisions in the cases of Topman Exports vs. CIT (supra), Eastman Industries vs. DCIT (2012 (2) TMI 100 - SUPREME COURT OF INDIA ), Avani Exports & Ors (2012 (7) TMI 190 - GUJARAT HIGH COURT ). Ld. D.R. did not object to this prayer of the assessee, therefore the matter involved in all these appeals is restored back to the file of AO for fresh adjudication
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