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High Court Corrects Tribunal: Entire DEPB Credit Transfer Amount Must Be Included in Profit u/s 80HHC.

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....Deduction u/s 80HHC - DEPB Credit - Tribunal committed an error in coming to the conclusion that on transfer of DEPB credit by an assessee only the amount in excess of the face value thereof would form part of profit as envisaged in clause (iiid) of section 28 - HC....

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High Court Corrects Tribunal: Entire DEPB Credit Transfer Amount Must Be Included in Profit u/s 80HHC.