https://www.taxtmi.com/caselaws?id=204883 The High Court held that the sale of scrap in the domestic market should be included in the total turnover for calculating the deduction under section 80HHC of the Income-tax Act, 1961. The court sided with the Revenue, emphasizing that scrap sales involve an element of sale and should be considered part of the total turnover, reducing the benefit under section 80HHC. The appeals were allowed in favor of the Revenue, answering the substantial questions of law accordingly. en-us Mon, 11 Oct 2010 00:00:00 +0530 Thu, 23 Aug 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204883 The High Court held that the sale of scrap in the domestic market should be included in the total turnover for calculating the deduction under section 80HHC of the Income-tax Act, 1961. The court sided with the Revenue, emphasizing that scrap sales involve an element of sale and should be considered part of the total turnover, reducing the benefit under section 80HHC. The appeals were allowed in favor of the Revenue, answering the substantial questions of law accordingly. Case-Laws Income Tax Mon, 11 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204883