2014 (3) TMI 939

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Full Text of the Document

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....ushar P. Hemani, Advocate ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. These appeals were admitted for consideration of the following substantial questions of law : "(i) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in coming to the conclusion that only the profits of transfer of DEPB credit can be considered for the pur....