https://www.taxtmi.com/caselaws?id=118593 The Tribunal upheld the CIT(A)'s decision to delete additions under section 69C, except for specific amounts pending appeal regarding cash payments to M/s. Sam Aviation Pvt. Ltd. The Tribunal dismissed the revenue's appeal on interest levy under section 234B and upheld the exclusion of Sales Tax and Central Sales Tax from total turnover for section 80HHC deduction. Additionally, the Tribunal affirmed the CIT(A)'s treatment of the sprinkle system's cost as revenue expenditure and directed 90% of gross interest to be classified as income from other sources for section 80HHC purposes. Appeals for 1997-98 and 1998-99 were partly allowed, while those for 1995-96 and 1996-97 were dismissed. en-us Tue, 29 Nov 2005 00:00:00 +0530 Fri, 12 Jul 2013 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118593 The Tribunal upheld the CIT(A)'s decision to delete additions under section 69C, except for specific amounts pending appeal regarding cash payments to M/s. Sam Aviation Pvt. Ltd. The Tribunal dismissed the revenue's appeal on interest levy under section 234B and upheld the exclusion of Sales Tax and Central Sales Tax from total turnover for section 80HHC deduction. Additionally, the Tribunal affirmed the CIT(A)'s treatment of the sprinkle system's cost as revenue expenditure and directed 90% of gross interest to be classified as income from other sources for section 80HHC purposes. Appeals for 1997-98 and 1998-99 were partly allowed, while those for 1995-96 and 1996-97 were dismissed. Case-Laws Income Tax Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118593