2013 (3) TMI 720

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....nt. JUDGEMENT 1. In this appeal by the Revenue for assessment year 200304, following questions of law have been proposed for our consideration. "a) Whether, on the facts and in the circumstances of the case, the Tribunal, in law, was justified in setting aside the issue of inclusion of exchange rate gain on forward contract entered into by the assessee, for the purpose of computatio....