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    <description>The Tribunal deleted the disallowance for foreign exchange fluctuation liability by applying Woodward Governor India, a view already affirmed by the Supreme Court. With the legal position settled, the Delhi HC held that the issue was no longer open for reconsideration in an appeal under Section 260A. The addition was therefore left undisturbed and the appeal was dismissed.</description>
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      <description>The Tribunal deleted the disallowance for foreign exchange fluctuation liability by applying Woodward Governor India, a view already affirmed by the Supreme Court. With the legal position settled, the Delhi HC held that the issue was no longer open for reconsideration in an appeal under Section 260A. The addition was therefore left undisturbed and the appeal was dismissed.</description>
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