2016 (2) TMI 805

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..... o part of the sale proceeds – Held that:- The controversy in hand has been adjudicated upon by this Court in Commr.of Income Tax-VII, New Delhi vs. Punjab Stainless Steel Industries [2014 (5) TMI 238 - SUPREME COURT] wherein held the intention behind enactment of Section 80HHC of the Act was to encourage export so as to earn more foreign exchange - If the purpose is to bring more foreign exchange .....

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..... ated:- 16-11-2015 - JAGDISH SINGH KHEHAR R. BANUMATHI, JJ. ORDER Learned counsel for the respondents acknowledges that the controversy in hand has been adjudicated upon by this Court in Civil Appeal No.5592 of 2008 and connected matters (Commr.of IncomeTax-VII, New Delhi vs. Punjab Stainless Steel Industries) decided on 05.05.2014. In view of the above, the instant applications are .....

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