https://www.taxtmi.com/caselaws?id=31173 The Supreme Court remitted the case to the Tribunal for reconsideration, directing the assessee to establish the factual position regarding foreign exchange rate fluctuation to determine the eligibility for deduction under Section 43A(1) of the Income Tax Act as applicable during the relevant period. The court emphasized the need for the assessee to provide necessary details to support the claim, granting an opportunity for clarification and assessment. en-us Fri, 17 Oct 2008 00:00:00 +0530 Wed, 31 Dec 2008 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31173 The Supreme Court remitted the case to the Tribunal for reconsideration, directing the assessee to establish the factual position regarding foreign exchange rate fluctuation to determine the eligibility for deduction under Section 43A(1) of the Income Tax Act as applicable during the relevant period. The court emphasized the need for the assessee to provide necessary details to support the claim, granting an opportunity for clarification and assessment. Case-Laws Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31173