https://www.taxtmi.com/caselaws?id=261915 The Tribunal's decisions on various substantial questions of law were all answered in favor of the assessee. The Court upheld the allowance of provision for warranty claims, exclusion of sales tax and excise duty from total turnover for deductions under Section 80HHC, exclusion of interest income in computing profits under Section 80HHC, treatment of fee refund as other income, inclusion of foreign exchange expenditure in export turnover under Section 80HHE, and exclusion of scrap sales turnover from total turnover for Section 80HHC and 80HHE deductions. The Tribunal's rulings aligned with legal principles established by the Apex Court. en-us Fri, 13 Jun 2014 00:00:00 +0530 Mon, 27 Jul 2015 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261915 The Tribunal's decisions on various substantial questions of law were all answered in favor of the assessee. The Court upheld the allowance of provision for warranty claims, exclusion of sales tax and excise duty from total turnover for deductions under Section 80HHC, exclusion of interest income in computing profits under Section 80HHC, treatment of fee refund as other income, inclusion of foreign exchange expenditure in export turnover under Section 80HHE, and exclusion of scrap sales turnover from total turnover for Section 80HHC and 80HHE deductions. The Tribunal's rulings aligned with legal principles established by the Apex Court. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261915