2009 (11) TMI 71

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..... cate, for the assessee. ORDER 1. This appeal had been preferred by the revenue under Section 260A of Income Tax Act, 1961 (for short, "the Act") against the order of Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh, passed in I.T.A. No. 15/Chandi/99 and ITA Nos. 397 & 893/Chandi/97 dated 12.9.2002 for the assessment year 1992-93, 93-94 & 94-95, proposing to raise following substan .....

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..... it of cost not related to export turnover could not be deducted from income from export incentives. However, on further appeal, the Hon'ble Supreme Court following its judgment in Hero Exports vs. Commissioner of Income Tax 295 ITR 454 (SC) set aside the view taken by this Court and remanded the matter for de novo consideration. 4. We have heard learned counsel for the parties. 5. The view taken .....

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