Tribunal held, that the   Dispute Resolution Panel had given a categorical finding that the assessee had not demonstrated whether the foreign exchange gains on account of restatement of payables for capital assets at the end of the year was realised or unrealised capital gains. Accordingly, the Assessing Officer was to verify whether the foreign exchange gains were realised” or unrealised  and then allow the claim of the assessee in accordance with law.(AY. 2007-08, 2008-09)