Sec. 80HHC of Income Tax Act, 1961— Deduction —The Assessee, Proprietor of M/s.Suriya International, Karur has filed appeal under Section 260A of the Income Tax Act, raising the purported substantial questions of law from the order of the Income Tax Appellate Tribunal dated 14.05.2010, in which the matter regarding taxability of DEPB licence and deduction under Section 80HHC of the Act was remanded back by theTribunal to the Assessing Authority. in view of the aforesaid legal position, since the matter stands remanded back to the Assessing Authority, The court leave it free for the assessing authority to comply with the law laid down by the Hon'ble Supreme Court and pass appropriate orders in accordance with law, without answering the substantial questions of law raised in the appeal. The appeal stands disposed of. --- SHRI R. SATHIYAN vs. Asstt. CIT.[2020] 23 ITCD Online 95 (MAD)