ORDER : 1. Heard the learned counsel on both sides. The question which requires to be answered in this case is as follows: “Whether, on the facts and circumstances of this case and in law, the Income Tax Appellate Tribunal was correct in directing the Department to reduce 90% of the net commission received by the assessee from the profits of the business for computation of deduction under Section 80-HHF of the Income Tax Act, 1961?” 2. At the relevant time, a group of matters on the interpretation of Section 80-HHC of the Income Tax Act, 1961, was pending in this Court in Topman Exports v. CIT (2012) 3 SCC 593 as well as in ACG Associated Capsules (P) Ltd. v. CIT (2012) 3 SCC 321 . Later on, Topman Exports (2012) 3 SCC 593 and ACG Associated Capsules (P) Ltd. (2012) 3 SCC 321 were decided on 8-2-2012. One of the points which the Department raised was that the provisions of Section 80-HHF of the Act may not be identical to the provisions of Section 80-HHC of the Act. Consequently, this case was detagged. 3. Under the above circumstances, the learned counsel for the petitioner assessee seeks permission to withdraw this transferred case so that the High Court can answer the above question on the interpretation of Section 80-HHF of the Act in accordance with law. According to the learned counsel for the assessee, there is no difference between the provisions of Section 80-HHC and Section 80-HHF of the Act, whereas, according to learned counsel for the Department, there is a difference between these two sections and their respective applicability. 4. Under the above circumstances, we request the High Court to decide the above question in accordance with law expeditiously, if possible, within a period of three months from today. The High Court may also consider in that light the judgment of this Court in ACG Associated Capsules (P) Ltd.2 The transferred case is, accordingly, disposed of as withdrawn.