https://www.taxtmi.com/caselaws?id=263550 The article addresses whether sales tax and excise duty must be excluded from total turnover while computing deduction under section 80HHC despite section 145A. It notes that the Gujarat High Court had already resolved the point in an earlier tax appeal in favour of the assessee, and that binding view governed the present discussion. On that basis, the challenge on this issue was treated as no longer open for reconsideration, and the question stood answered in favour of the assessee and against the Revenue. en-us Mon, 10 Mar 2014 00:00:00 +0530 Fri, 04 Sep 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263550 The article addresses whether sales tax and excise duty must be excluded from total turnover while computing deduction under section 80HHC despite section 145A. It notes that the Gujarat High Court had already resolved the point in an earlier tax appeal in favour of the assessee, and that binding view governed the present discussion. On that basis, the challenge on this issue was treated as no longer open for reconsideration, and the question stood answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263550