2008 (9) TMI 448

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....ial Bench for adjudicating the following question in this bunch of appeals: "What treatment should be given to DEPB licence benefits/receipts by the assessee while computing deductions under s. 80HHC(3) of the IT Act?" 2. At the time when reference was made, there was conflicting opinion of the Tribunal with regard to the treatment to be given to DEPB licence benefit/receipt by the assessee-some....

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....th retrospective effect and the issue is to be processed afresh in accordance therewith and computation of deduction under s. 80HHC(3), with respect thereto. We, therefore, in the interest of justice set aside assessment on this issue in all these appeals to examine the claim of the assessee with regard to conditions laid down for claiming deduction under ss. 28 and 80HHC(3) by various provisions ....