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    <description>The Tribunal ruled in favor of the revenue, determining that both conversion charges and the sale of yarn and condemned material should be included in the total turnover for calculating deductions under section 80HHC. The assessee&#039;s cross-objection was dismissed, reinforcing that receipts with a profit element must be considered in the total turnover.</description>
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      <description>The Tribunal ruled in favor of the revenue, determining that both conversion charges and the sale of yarn and condemned material should be included in the total turnover for calculating deductions under section 80HHC. The assessee&#039;s cross-objection was dismissed, reinforcing that receipts with a profit element must be considered in the total turnover.</description>
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