https://www.taxtmi.com/caselaws?id=231268 The High Court dismissed the Revenue's appeal, upholding the exclusion of excise duty and sales tax for deduction under section 80HHC. The Court clarified that excise duty and sales tax do not have a nexus with export activities and should be excluded from turnover calculations. The second issue was remanded to the Commissioner of Income-tax (Appeals) for a reasoned decision, with no substantial legal question identified. Consequently, the appeal was dismissed as no legal issue of significance was present in the case. en-us Wed, 13 Jun 2012 00:00:00 +0530 Wed, 24 Apr 2013 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231268 The High Court dismissed the Revenue's appeal, upholding the exclusion of excise duty and sales tax for deduction under section 80HHC. The Court clarified that excise duty and sales tax do not have a nexus with export activities and should be excluded from turnover calculations. The second issue was remanded to the Commissioner of Income-tax (Appeals) for a reasoned decision, with no substantial legal question identified. Consequently, the appeal was dismissed as no legal issue of significance was present in the case. Case-Laws Income Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231268