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"(1). Whether in the circumstances and the facts of the case and in law, the Appellate Tribunal erred in treating the processes employed by the assessee in segregating the metal scrap from cable scrap as 'Manufacture or produce' within the meaning of section 10B of the Income-tax Act? (2). Whether in the circumstances and the facts of the case and in law, the Appellate Tribunal erred grievously in setting aside he issue relating to DEEMED EXPORT (DTA sales) to the file of the Assessing Officer and thereby not confirming the concurrent findings of the Assessing Officer and the CIT(A)?

6. With respect to the assessee's claim for deduction on its DTA sales, the Tribunal placed the matter back before the assessing officer in following terms:-

"13. Regarding claim u/s. 10B on deemed exports we have already set aside this issue to the file of assessing officer in case of M/s. Siyaram Metals P. Ltd in ITA No.377/RJT/2006 for the assessment year 2002-03.

O/TAXAP/2562/2009 JUDGMENT

11. This left us with ground of assessee's appeals regarding claim u/s 10B of deemed exports. Before us, Learned AR has placed written submission pressing for allowance of deduction on deemed export u/s 10B of the Act. Learned DR relied up on Para no.2.9 the order of CIT(A). Ld. AO has dealt with the written submission made by assessee vide letter dated 20/10/2004 pressing for the deduction u/s.10B of the Act. He has rejected this submission that deduction u/s 10B is allowed only in case goods are exported out of India. He held that deemed export is not mentioned u/s. 10B therefore, deduction is not allowable u/s.10B on these sales. Learned CIT(A) has also disallowed the claim of the assessee on this ground. In the grounds of appeal assessee has stated that sales consideration is received in foreign currency relating to deemed exports whereas Ld CIT(A) has held that sales consideration is received in Indian currency. However, before us neither party has put that how deemed exports are defined under Export and Import policies vis a vis condition of deduction u/s 10B. No facts are also put before us by either party about receipt of sale proceeds vis a vis conditions envisaged u/s. 10B(3) of the IT Act. It is also not clear whether it is third party export or not. These facts are also not clear from the assessment order as well as appellate order of CIT(A). Therefore we set aside claim, of the assessee regarding deduction u/s.10B on deemed exports to the file of assessing officer to examine in detail about claim of the assessee of deduction u/s. 10B of the Act on this sales and decide issue afresh in accordance with law."