2010 (2) TMI 1225

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.... assessee is in appeal against the order dated 25.02.2009 passed by the ld. CIT(A) in the matter of an assessment made by the AO u/s. 143(3)/148 of the Income Tax Act, 1961 ("the Act") for the A.Y. 2003-04. 2. In the course of hearing of this appeal, the ld. counsel for the assessee raised only one issue about the assessee's claim of deduction u/s. 80HHC with reference to DEPB receipt/duty drawba....