https://www.taxtmi.com/caselaws?id=1898 The court upheld the Tribunal's decision to remand the issue of classifying expenditure on machinery as capital or revenue to the Assessing Officer. It ruled that items not related to the export business, like scrap, waste materials, royalty, and guarantee commission, should be excluded from turnover for deduction under section 80HHC. Additionally, excise duty and sales tax were deemed not part of total turnover for deduction under section 80HHC. The appeal was dismissed as no substantial questions of law were found for consideration. en-us Tue, 13 Feb 2007 00:00:00 +0530 Sun, 08 May 2011 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1898 The court upheld the Tribunal's decision to remand the issue of classifying expenditure on machinery as capital or revenue to the Assessing Officer. It ruled that items not related to the export business, like scrap, waste materials, royalty, and guarantee commission, should be excluded from turnover for deduction under section 80HHC. Additionally, excise duty and sales tax were deemed not part of total turnover for deduction under section 80HHC. The appeal was dismissed as no substantial questions of law were found for consideration. Case-Laws Income Tax Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1898