2012 (1) TMI 366

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....tted to hearing on 18th October, 2005 and the following substantial question of law was framed. "Whether ITAT was correct in law in holding that profit from the sale of DEPB Licenses cannot be excluded from the profits of the business as per Explanation (baa) for purposes of computing the deduction under Section 80HHC of the Act?" 2. After the present appeal was admitted, there has been retro....