https://www.taxtmi.com/caselaws?id=171499 The court partly allowed the appeals. It ruled in favor of the revenue regarding deductions for late payments of PF and ESIC under Section 43B. However, it ruled against the revenue on the inclusion of excise duty and sales tax in the total turnover for calculating deductions under Section 80HHC. No costs were awarded in this case. en-us Thu, 26 Dec 2013 00:00:00 +0530 Tue, 21 Jul 2015 15:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171499 The court partly allowed the appeals. It ruled in favor of the revenue regarding deductions for late payments of PF and ESIC under Section 43B. However, it ruled against the revenue on the inclusion of excise duty and sales tax in the total turnover for calculating deductions under Section 80HHC. No costs were awarded in this case. Case-Laws Income Tax Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171499