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    <description>The Punjab and Haryana HC allowed the appeal in a DEPB income case, ruling in favor of the revenue based on the export incentive source. The court admitted the appeal to address the substantial question of law on DEPB income, ultimately deciding against the assessee, citing a SC judgment.</description>
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      <description>The Punjab and Haryana HC allowed the appeal in a DEPB income case, ruling in favor of the revenue based on the export incentive source. The court admitted the appeal to address the substantial question of law on DEPB income, ultimately deciding against the assessee, citing a SC judgment.</description>
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