2026 (1) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-   For the Appellant: Mr. Pankaj Jain, Sr. Advocate (through V.C.) with Mr. Divya Suri, Advocate   For the Respondent-Income Tax Department: Mr. Vaibhav Gupta, Standing Counsel. JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section 260A of Income Tax Act, 1961 is seeking setting aside of order dated 17.10.2008 passed by Income Tax Appellate Tribuna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to deduction under Section 80HHC with respect to value of DEPB. 4. Learned counsel for the appellant submits that appellant has duly submitted consignment-wise BRC with Directorate General of Foreign Trade (for short 'DGFT') as well as Income Tax Authorities. There is no provision of consolidated BRC. 5. Learned counsel for the respondent submits that Income Tax Appellate Tribunal has not....