https://www.taxtmi.com/caselaws?id=242596 The Gujarat High Court affirmed the decision of the Income Tax Appellate Tribunal (ITAT) that excise duty and sales tax should be excluded from the total turnover for calculating the deduction under Section 80HHC of the Income Tax Act. Citing Supreme Court precedents, the court held that these taxes, not linked to export activity, should not be part of the turnover. The Revenue's appeal was dismissed, and no costs were awarded, upholding the exclusion of excise duty and sales tax from the total turnover for Section 80HHC deduction. en-us Thu, 26 Dec 2013 00:00:00 +0530 Sat, 18 Jan 2014 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242596 The Gujarat High Court affirmed the decision of the Income Tax Appellate Tribunal (ITAT) that excise duty and sales tax should be excluded from the total turnover for calculating the deduction under Section 80HHC of the Income Tax Act. Citing Supreme Court precedents, the court held that these taxes, not linked to export activity, should not be part of the turnover. The Revenue's appeal was dismissed, and no costs were awarded, upholding the exclusion of excise duty and sales tax from the total turnover for Section 80HHC deduction. Case-Laws Income Tax Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242596