https://www.taxtmi.com/caselaws?id=203962 The case involved the interpretation of 'total turnover' under Section 80HHC of the Income Tax Act, 1961, specifically regarding the inclusion of paddy husking charges. The Tribunal ruled in favor of excluding processing charges from total turnover for deduction purposes. However, following the Supreme Court's decision in a similar case, it was held that processing charges, including paddy husking charges, should be included in the total turnover for computing deductions under Section 80HHC. Consequently, the appeal was allowed in favor of the revenue, overturning the Tribunal's decision. en-us Thu, 09 Dec 2010 00:00:00 +0530 Mon, 27 Jun 2011 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203962 The case involved the interpretation of 'total turnover' under Section 80HHC of the Income Tax Act, 1961, specifically regarding the inclusion of paddy husking charges. The Tribunal ruled in favor of excluding processing charges from total turnover for deduction purposes. However, following the Supreme Court's decision in a similar case, it was held that processing charges, including paddy husking charges, should be included in the total turnover for computing deductions under Section 80HHC. Consequently, the appeal was allowed in favor of the revenue, overturning the Tribunal's decision. Case-Laws Income Tax Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203962