Where assessee, engaged in export business, incurred loss due to currency fluctuation, since losses were bifurcated into two parts indicating different nature of contracts and assessee failed to provide transaction details for claimed losses, issue was to be restored back to CIT(A) for fresh adjudication, requiring assessee to provide necessary details – Deputy Commissioner of Income-tax v. Standard Match Industries (P.) Ltd. – [2024] 161 taxmann.com 459 (Chennai – Trib.)