https://www.taxtmi.com/caselaws?id=209288 The court upheld the order passed by the Commissioner of Income-tax (Appeals) and affirmed by the Income-tax Appellate Tribunal regarding the deduction under section 80HHC for the assessment year 1997-98. The decision on including sales tax and excise duty in the total turnover for computing the deduction was upheld, along with the exclusion of the Explanation to section 80HHC. The court directed the Assessing Officer to reconsider the treatment of membership fees as revenue or capital expenditure based on specific guidelines, remanding the matter for further examination. The appeal was disposed of without addressing the final question. en-us Wed, 24 Feb 2010 00:00:00 +0530 Wed, 24 Jul 2013 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209288 The court upheld the order passed by the Commissioner of Income-tax (Appeals) and affirmed by the Income-tax Appellate Tribunal regarding the deduction under section 80HHC for the assessment year 1997-98. The decision on including sales tax and excise duty in the total turnover for computing the deduction was upheld, along with the exclusion of the Explanation to section 80HHC. The court directed the Assessing Officer to reconsider the treatment of membership fees as revenue or capital expenditure based on specific guidelines, remanding the matter for further examination. The appeal was disposed of without addressing the final question. Case-Laws Income Tax Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209288