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    <description>Revision u/s 263 - deduction claimed u/s 80-IC - gain from exchange fluctuation - gain on account of unclaimed balance - nature of Insurance claim and export incentives - the action of Ld. Pr. CIT was without jurisdiction and all subsequent actions are &#039;null&#039; in the eyes of law - order quashed.</description>
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      <description>Revision u/s 263 - deduction claimed u/s 80-IC - gain from exchange fluctuation - gain on account of unclaimed balance - nature of Insurance claim and export incentives - the action of Ld. Pr. CIT was without jurisdiction and all subsequent actions are &#039;null&#039; in the eyes of law - order quashed.</description>
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