https://www.taxtmi.com/caselaws?id=168887 The Revenue's appeal was dismissed on all grounds. The disallowance of proportionate administrative expenses under section 14A was deleted as no specific expenditure was attributable. The disallowance of bad debts was overturned due to small, time-barred debts. Sales tax and excise duty were excluded from total turnover for deduction under section 80HHC. 90% of miscellaneous income and furnace charges were also excluded for deduction under section 80HHC. The Tribunal upheld these decisions, emphasizing compliance with relevant legal precedents. en-us Fri, 29 Oct 2010 00:00:00 +0530 Thu, 02 Apr 2015 15:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168887 The Revenue's appeal was dismissed on all grounds. The disallowance of proportionate administrative expenses under section 14A was deleted as no specific expenditure was attributable. The disallowance of bad debts was overturned due to small, time-barred debts. Sales tax and excise duty were excluded from total turnover for deduction under section 80HHC. 90% of miscellaneous income and furnace charges were also excluded for deduction under section 80HHC. The Tribunal upheld these decisions, emphasizing compliance with relevant legal precedents. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168887