https://www.taxtmi.com/caselaws?id=297447 The tribunal allowed the appeal, directing the Assessing Officer to grant relief to the assessee in line with the Supreme Court decision in Topman Exports. The assessee was entitled to a deduction under Section 80HHC for the face value of DEPB as "cash assistance" under Section 28(iiib), subject to meeting specified conditions for profits on the sale of DEPB covered under Section 28(iiid). en-us Fri, 05 Oct 2018 00:00:00 +0530 Sun, 05 Sep 2021 21:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297447 The tribunal allowed the appeal, directing the Assessing Officer to grant relief to the assessee in line with the Supreme Court decision in Topman Exports. The assessee was entitled to a deduction under Section 80HHC for the face value of DEPB as "cash assistance" under Section 28(iiib), subject to meeting specified conditions for profits on the sale of DEPB covered under Section 28(iiid). Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297447