2006 and
5653/M/2006 I the cases of M/s. Topman Exports & M/s. Kalpataru Colours &
Chemicals respectively.
3. On the facts ... Bench decision of the ITAT in the
case of M/s. Topman Exports vs. ITO (124 ITD 1) (Mum) (SB) in support of the
claim
guidelines laid down by the Special Bench in the case
of Topman Exports v. ITO (318 ITR(AT)87). According ... decision of the Special Bench in
MA 171/Mds/10 2
Topman Exports (supra) and hence there is a mistake apparent in the
order
guidelines laid down by the Special Bench in the case
of Topman Exports v. ITO (318 ITR(AT)87). According ... decision of the Special Bench in
MA 170/Mds/10 2
Topman Exports (supra) and hence there is a mistake apparent in the
order
guidelines laid down by the Special Bench in the case
of Topman Exports v. ITO (318 ITR(AT)87). According ... decision of the Special Bench in
MA 177/Mds/10 2
Topman Exports (supra) and hence there is a mistake apparent in the
order
decision of a Special Bench of Mumbai
Tribunal in M/s Topman Exports Vs. ITO (2009) 29 DTR 153 (Mumbai)
and the matter was remitted ... Special Bench in the case of M/s Topman Exports in para 39 of
the order.
16
12. The next plea of the learned
Supreme Court‟s order in the case of Topman Exports
Vs. CIT reported in 342 ITR 49, and decision of Hon‟ble Delhi High Court ... special bench of the ITAT in
the case of Topman Export. Wherein it was held that only the profit on sale of
DEPB credit would
Special Bench of the
Tribunal in the case of Topman Exports Vs. ITO (2009) 125 TTJ
(Mumbai) (SB) 289, the matter should be restored back ... Mumbai Special Bench of the Tribunal in the case
of Topman Exports (Supra).
17. We find that in the case of Topman Exports (Supra
decision of the Special Bench in the case of Topman Exports reported in 318 ITR 87(SB)(AT) the deduction u/s 80HHC on account ... been decided by the Special Bench in the case of Topman Exports (supra). Accordingly, we set aside this issue to the file
view of the Special Bench decision of the
Tribunal in Topman Exports v/s ITO , [2009] 318 ITR (AT) 87 (Mum.)
(S.B). Against ... held that the decision
of Special Bench of the Tribunal in Topman Exports Ltd. (supra), has been
reversed by the High Court and, therefore
fully
covered by the decision of ITAT, Special Bench in Topman Exports Vs.
ITO (2009) 125 TTJ, Mumbai, Special Bench, Ahmedabad ... deduction under Section 80HHC in
accordance with the judgment in the Topman Exports Case. For the sake
of convenience, we reproduce operative part
