https://www.taxtmi.com/caselaws?id=246180 The appeal for A.Y. 2004-05 was dismissed as the upward revision based on ALP determination was not sustained. The appeal for A.Y. 2005-06 was allowed for statistical purposes, remitting the matter back to the AO for re-examination. The issue of excluding profit on the sale of DEPB license for computing deduction under Section 80HHC was also remitted back to the AO for fresh consideration following the Supreme Court's ruling in Topman Exports. en-us Thu, 09 Jan 2014 00:00:00 +0530 Fri, 18 Apr 2014 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246180 The appeal for A.Y. 2004-05 was dismissed as the upward revision based on ALP determination was not sustained. The appeal for A.Y. 2005-06 was allowed for statistical purposes, remitting the matter back to the AO for re-examination. The issue of excluding profit on the sale of DEPB license for computing deduction under Section 80HHC was also remitted back to the AO for fresh consideration following the Supreme Court's ruling in Topman Exports. Case-Laws Income Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246180