https://www.taxtmi.com/caselaws?id=108707 The Tribunal ruled that excise duty and sales tax should be excluded from the "total turnover" for computing deductions under Section 80HHC to align with "export turnover," which does not include these taxes. Despite general inclusion of these taxes in turnover, excluding them for Section 80HHC ensures accurate profit computation. The decision directs the Assessing Officer to compute deductions by excluding excise duty and sales tax from total turnover. en-us Mon, 29 Jul 2002 00:00:00 +0530 Tue, 03 Apr 2012 14:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108707 The Tribunal ruled that excise duty and sales tax should be excluded from the "total turnover" for computing deductions under Section 80HHC to align with "export turnover," which does not include these taxes. Despite general inclusion of these taxes in turnover, excluding them for Section 80HHC ensures accurate profit computation. The decision directs the Assessing Officer to compute deductions by excluding excise duty and sales tax from total turnover. Case-Laws Income Tax Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108707