https://www.taxtmi.com/caselaws?id=250435 The High Court allowed the application to condone the delay in re-filing the appeal, showing leniency towards procedural delays. The Court admitted the appeal under Section 260A and decided to consider the exclusion of service charges from total turnover for deduction under Section 80HHC. Following precedent, the Court held that service charges should be included in the turnover but 90% of the charges should be excluded from gross total income for calculating the deduction under Section 80HHC. en-us Thu, 06 Mar 2014 00:00:00 +0530 Wed, 13 Aug 2014 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250435 The High Court allowed the application to condone the delay in re-filing the appeal, showing leniency towards procedural delays. The Court admitted the appeal under Section 260A and decided to consider the exclusion of service charges from total turnover for deduction under Section 80HHC. Following precedent, the Court held that service charges should be included in the turnover but 90% of the charges should be excluded from gross total income for calculating the deduction under Section 80HHC. Case-Laws Income Tax Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250435