https://www.taxtmi.com/caselaws?id=242427 The tribunal allowed deductions for Duty Drawback (DDB) and Duty Entitlement Passbook (DEPB) receipts under Section 10BA, permitted netting of interest for export profit calculations under Section 80HHC, and included brokerage on shipping freight in export profit if directly linked. Adhoc trading additions were deleted, and adhoc expense disallowances were reduced, benefiting the assessees in various appeals for different assessment years. en-us Thu, 21 Feb 2013 00:00:00 +0530 Wed, 15 Jan 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242427 The tribunal allowed deductions for Duty Drawback (DDB) and Duty Entitlement Passbook (DEPB) receipts under Section 10BA, permitted netting of interest for export profit calculations under Section 80HHC, and included brokerage on shipping freight in export profit if directly linked. Adhoc trading additions were deleted, and adhoc expense disallowances were reduced, benefiting the assessees in various appeals for different assessment years. Case-Laws Income Tax Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242427