https://www.taxtmi.com/caselaws?id=175950 The High Court of Gujarat held that 90% of the profits on the transfer of Duty Entitlement Pass Book (DEPB) should be excluded for the computation of business profit under Section 80HHC, rather than considering the total amount received by the assessee. en-us Thu, 02 Apr 2009 00:00:00 +0530 Wed, 09 Dec 2015 13:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175950 The High Court of Gujarat held that 90% of the profits on the transfer of Duty Entitlement Pass Book (DEPB) should be excluded for the computation of business profit under Section 80HHC, rather than considering the total amount received by the assessee. Case-Laws Income Tax Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175950