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2013 (11) TMI 122 - ITAT MUMBAIDeduction u/s 80HHC – Held that:- In view of the retrospective amendments made to section 80HHC allowing deduction in respect of incentives even in case of losses, the claim of the assessee requires fresh examination – As per amended provisions deduction under section 80HHC was allowable in respect of incentives even if there was loss from export business - The amended provisions did not cover computation of indirect cost in relation to export of trading goods under section 80HHC(3). The Assessing Officer in the original assessment had computed the direct and indirect cost in a particular manner while computing profit/loss from the export of trading goods which had become final as this aspect had not been disputed by the Revenue before the Tribunal - The Assessing Officer is not empowered to disturb the indirect cost computed in the original assessment – Decided in favour of assessee. Additional Ground - Deduction u/s 80HHE - such claim had neither been made in the return of income nor at the time of original assessment or in appeal against the original assessment - Such claim cannot be made in fresh proceedings – Decided against assessee. Computation of indirect expenses for export business – Held that:- Tribunal had restored the matter to the Assessing Officer for the limited purpose of considering deduction under section 80HHC - The Assessing Officer was not justified in going beyond the scope of direction given by the Tribunal – Following Sri Vindhya Vasini Prasad Gupta v. CIT [1990 (4) TMI 24 - ALLAHABAD High Court] - When the Tribunal had remanded the matter to consider one issue, the Appellate Assistant Commissioner was not empowered to go into other questions.
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