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TMI Blog2013 (12) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... Topman Exports (Topman Exports), the question raised / formulated in the present appeals is answered in favour of assessee. - Tax Appeal No. 726 of 2011 - - - Dated:- 3-12-2013 - M. R. Shah And R. P. Dholaria,JJ. For the Appellant : Mrs. Swati Soparkar, Advocate For the Respondent : Ms. Paurami B. Sheth, Advocate JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) Present T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he profit on such sale? 4.0. Shri S.N. Soparkar, learned Senior counsel for the assessee has vehemently submitted that the learned ITAT while passing the impugned judgment and order has relied upon the decision of the Special Bench of ITAT Bombay in the case of Topman Exports vs. ITO reported in 318 ITR 87. It is reported that the aforesaid decision of the special Bench has been confirmed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Senior counsel for the assessee and the issue involved in the present appeals and the question raised / formulated, we are of the opinion that the aforesaid issue is now not resintegra in view of the decision of the Hon ble Supreme Court in the case of Taxman Exports(supra). In the aforesaid decision, it has been held that for allowance of relief under Section 80HHC(3)of the Act only the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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