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    <title>2012 (7) TMI 918 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the assessee, holding that sales tax should not be included in the total turnover for computing deduction under section 80HHC of the Income Tax Act, 1961. Additionally, the turnover discount offered by the assessee to its dealers was also excluded from the total turnover for the purpose of deduction under section 80HHC. The Tribunal&#039;s decision was overturned, and the judgment favored the assessee against the revenue department.</description>
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      <link>https://www.taxtmi.com/caselaws?id=174592</link>
      <description>The court ruled in favor of the assessee, holding that sales tax should not be included in the total turnover for computing deduction under section 80HHC of the Income Tax Act, 1961. Additionally, the turnover discount offered by the assessee to its dealers was also excluded from the total turnover for the purpose of deduction under section 80HHC. The Tribunal&#039;s decision was overturned, and the judgment favored the assessee against the revenue department.</description>
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      <pubDate>Tue, 31 Jul 2012 00:00:00 +0530</pubDate>
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