https://www.taxtmi.com/caselaws?id=77819 The court remanded the matter to the Assessing Officer for quantification of the deduction under section 80HHC, excluding the excise duty paid for selling scrap. The court held that the value received from selling scrap in the domestic market constitutes turnover and should be included in the total turnover for computing deductions under sections 80HHC and 80HHE. The court disagreed with the assessee's arguments and answered the question of law in favor of the Revenue, emphasizing the distinction between export turnover and total turnover. en-us Thu, 10 Dec 2009 00:00:00 +0530 Fri, 20 Nov 2015 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77819 The court remanded the matter to the Assessing Officer for quantification of the deduction under section 80HHC, excluding the excise duty paid for selling scrap. The court held that the value received from selling scrap in the domestic market constitutes turnover and should be included in the total turnover for computing deductions under sections 80HHC and 80HHE. The court disagreed with the assessee's arguments and answered the question of law in favor of the Revenue, emphasizing the distinction between export turnover and total turnover. Case-Laws Income Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77819