https://www.taxtmi.com/caselaws?id=245493 DEPB sale proceeds were required to be computed for deduction under Section 80HHC in line with the Supreme Court's ruling in Topman Exports, including the treatment of receipts linked to Sections 28(iiid) and 28(iv). The governing precedent was applied to the export profit computation, and the assessee's position on the DEPB issue was accepted. The Revenue's challenge therefore failed, and the tax appeal was rejected on this point. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 31 Mar 2014 10:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245493 DEPB sale proceeds were required to be computed for deduction under Section 80HHC in line with the Supreme Court's ruling in Topman Exports, including the treatment of receipts linked to Sections 28(iiid) and 28(iv). The governing precedent was applied to the export profit computation, and the assessee's position on the DEPB issue was accepted. The Revenue's challenge therefore failed, and the tax appeal was rejected on this point. Case-Laws Income Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245493