https://www.taxtmi.com/caselaws?id=103319 The Tribunal directed the Assessing Officer to exclude commission income from total turnover for deduction under section 80-HHC, allowing the assessee's appeal. The Tribunal remanded the issue of classifying certain incomes back to the CIT(A) for reconsideration. The Tribunal deleted additions on account of cost of construction and cost of land, finding them unjustified. The issue of disallowance of loss on shares was remanded for fresh adjudication. The revenue's appeals regarding turnover inclusion, cost of construction, and miscellaneous expenditure were dismissed, upholding the relief granted by the CIT(A). en-us Wed, 03 Jul 2002 00:00:00 +0530 Wed, 22 Feb 2012 13:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103319 The Tribunal directed the Assessing Officer to exclude commission income from total turnover for deduction under section 80-HHC, allowing the assessee's appeal. The Tribunal remanded the issue of classifying certain incomes back to the CIT(A) for reconsideration. The Tribunal deleted additions on account of cost of construction and cost of land, finding them unjustified. The issue of disallowance of loss on shares was remanded for fresh adjudication. The revenue's appeals regarding turnover inclusion, cost of construction, and miscellaneous expenditure were dismissed, upholding the relief granted by the CIT(A). Case-Laws Income Tax Wed, 03 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103319