https://www.taxtmi.com/caselaws?id=252123 The appeal by the Revenue against the order passed by the Income Tax Appellate Tribunal is dismissed. The court held that excise duty and sales tax cannot be included in turnover for deduction under section 80HHC. Additionally, proceeds from the sale of scrap and fees from a foreign enterprise should also be excluded from turnover. The judgment favored the assessee, emphasizing the specific items that should not be considered in the total turnover for deduction purposes under section 80HHC of the Income Tax Act. en-us Tue, 05 Aug 2014 00:00:00 +0530 Sat, 11 Oct 2014 06:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252123 The appeal by the Revenue against the order passed by the Income Tax Appellate Tribunal is dismissed. The court held that excise duty and sales tax cannot be included in turnover for deduction under section 80HHC. Additionally, proceeds from the sale of scrap and fees from a foreign enterprise should also be excluded from turnover. The judgment favored the assessee, emphasizing the specific items that should not be considered in the total turnover for deduction purposes under section 80HHC of the Income Tax Act. Case-Laws Income Tax Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252123