https://www.taxtmi.com/caselaws?id=179326 The tribunal rectified the order in favor of the assessee, allowing the miscellaneous application based on subsequent higher court judgments. The issue regarding the deduction under section 80HHC in respect of DEPB entitlement was revisited, aligning with the judgments of the Hon'ble Apex Court and the Hon'ble jurisdictional High Court. The tribunal directed the matter to be reconsidered by the Assessing Officer in accordance with the judgment of the Hon'ble Apex Court in the case of Topman Exports. en-us Fri, 31 Aug 2012 00:00:00 +0530 Mon, 05 Feb 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179326 The tribunal rectified the order in favor of the assessee, allowing the miscellaneous application based on subsequent higher court judgments. The issue regarding the deduction under section 80HHC in respect of DEPB entitlement was revisited, aligning with the judgments of the Hon'ble Apex Court and the Hon'ble jurisdictional High Court. The tribunal directed the matter to be reconsidered by the Assessing Officer in accordance with the judgment of the Hon'ble Apex Court in the case of Topman Exports. Case-Laws Income Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179326