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2022 (8) TMI 38 - HC - Income TaxDeduction u/s 80HHC with respect to sale of DEPB license - AO while computing the deduction reduced 90% of the sale proceeds of DEPB - HELD THAT:- Following the aforesaid decision of the Hon'ble Supreme Court, in and by which, the issue involved herein, has attained finality, the order impugned in these appeals is set aside and the matter is remanded to the assessing officer for computation of the deduction under section 80HHC, in accordance with the afore-referred decision of the Hon'ble Supreme Court in Topman Exports [2012 (2) TMI 100 - SUPREME COURT] and after providing an opportunity of hearing to the assessee and passing orders afresh. Such an exercise shall be completed by the assessing officer within a period of three months from the date of receipt of a copy of this judgment
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