2023 (9) TMI 1044

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..... acilitating its export business - Department's appeal is on the footing that no deduction/expenditure, which was not claimed in the return of income, could be claimed before the Assessing Officer without filing any revised return - As decided by HC [ 2019 (7) TMI 645 - BOMBAY HIGH COURT] what the Assessee received from its foreign buyers was the net FOB value; the Assessee was not claiming an .....

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..... ORDER UPON hearing the counsel the Court made the following 1. Having heard learned Additional Solicitor General appearing for the petitioner at a considerable length and after carefully perusing the material available on record, we are not inclined to interfere with the impugned Order passed by the High Court. 2. The Special Leave Petition is, accordingly, dismissed. - - TaxTM .....

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