IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1808 OF 2014 (arising out of S.L.P. (Civil) No. 21204 of 2013) M/S. ROLSON INTERNATIONAL Appellant(s) VERSUS C.I.T., MUMBAI Respondent(s) ORDER Leave granted. 2. learned counsel for parties are ad idem that controversy in present appeal is concluded by decision of this Court in Topman Exports Vs. Commissioner of Income-Tax1. 3. In view of above, impugned judgment is set aside. Appeal is allowed in terms of Topman Exports1. Assessing Officer is directed to compute deduction under Section 80HHC of Income Tax Act, 1961 in case of appellant in light of observations made by this Court in Topman Exports1. 4. No costs. .....J. ( R.M. LODHA ) NEW DELHI; .....J. FEBRUARY 3, 2014 ( SHIVA KIRTI SINGH ) ITEM NO.66 COURT NO.2 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).21204/2013 (From judgement and order dated 03/08/2011 in ITA No. 619/2011 of HIGH COURT OF BOMBAY) M/S. ROLSON INTERNATIONAL Petitioner(s) VERSUS C.I.T., MUMBAI Respondent(s) (with prayer for interim relief and office report) Date: 03/02/2014 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.M. LODHA HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Petitioner(s) Mr. S. Yamunah Machar, Adv. Mr. S. Ravi Shankar,Adv. For Respondent(s) Mr. Arijit Prasad, Adv. Ms. Rashmi Malhotra, Adv. Ms. Tanushree Sinha, Adv. Mrs Anil Katiyar,Adv. UPON hearing counsel Court made following ORDER Leave granted. Appeal is allowed in terms of signed order. |(Rajesh Dham) | |(Renu Diwan) | |Court Master | |Court Master | (signed order is placed on file) 1 [2012] 342 ITR 49 (SC) = (2012) 3 SCC 593 M/s. Rolson International v. C.I.T., Mumbai