https://www.taxtmi.com/caselaws?id=205674 The order of the CIT(A) directing the AO to consider the deduction under Section 80HHC was upheld, allowing the appeal partly for statistical purposes. The matter regarding the deduction of local cess and surcharge was set aside and restored to the AO for fresh consideration. The disallowance under Section 14A related to dividend income was remitted to the AO for reconsideration, allowing the appeal partly for statistical purposes. The decision to exclude excise duty and sales tax from 'total turnover' for relief under Section 80HHC was upheld, dismissing the Department's appeal. en-us Fri, 13 Nov 2009 00:00:00 +0530 Wed, 12 Jun 2013 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205674 The order of the CIT(A) directing the AO to consider the deduction under Section 80HHC was upheld, allowing the appeal partly for statistical purposes. The matter regarding the deduction of local cess and surcharge was set aside and restored to the AO for fresh consideration. The disallowance under Section 14A related to dividend income was remitted to the AO for reconsideration, allowing the appeal partly for statistical purposes. The decision to exclude excise duty and sales tax from 'total turnover' for relief under Section 80HHC was upheld, dismissing the Department's appeal. Case-Laws Income Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205674