High Court directs Tribunal to refer questions on deductions under section 80HHC: turnover inclusion and treatment of negative figures.

The High Court directed the Tribunal to refer two questions of law related to deductions under section 80HHC: 1) Whether certain items should be included in turnover for deduction, and 2) Whether negative figures should be ignored for deduction purposes.

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The High Court directed the Tribunal to refer two questions of law related to deductions under section 80HHC: 1) Whether certain items should be included in turnover for deduction, and 2) Whether negative figures should be ignored for deduction purposes.

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