https://www.taxtmi.com/caselaws?id=244399 The court affirmed that sales tax and central excise do not constitute sale proceeds for Section 80HHC deductions under the Income Tax Act, aligning with previous Supreme Court decisions. Despite the insertion of Section 145A, the court upheld the exclusion of these components, emphasizing their nature as indirect taxes unrelated to business profits. The Revenue's appeal was dismissed, and no costs were awarded. en-us Sat, 21 Dec 2013 00:00:00 +0530 Tue, 25 Feb 2014 06:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244399 The court affirmed that sales tax and central excise do not constitute sale proceeds for Section 80HHC deductions under the Income Tax Act, aligning with previous Supreme Court decisions. Despite the insertion of Section 145A, the court upheld the exclusion of these components, emphasizing their nature as indirect taxes unrelated to business profits. The Revenue's appeal was dismissed, and no costs were awarded. Case-Laws Income Tax Sat, 21 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244399