Freight and insurance cannot be regarded as costs directly attributable to trading goods within meaning of clause (b) of Explanation to sub-section (3) of section 80HHC

ORAL JUDGEMENT

(PER DR. D.Y. CHANDRACHUD, J.) :

The appeal by the Revenue raises the following substantial questions of law:

“a) Whether on the facts and in the circumstances of the case and in law, the T

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