https://www.taxtmi.com/caselaws?id=329034 The Court ruled in favor of the assessee on both issues. It held that income from lab sample tests should be included for computing the deduction under Section 80IA. Additionally, sales tax and excise duty should be excluded from the total turnover for the purpose of deduction under Section 80HHC, even after the insertion of Section 145A. The Court affirmed the Tribunal's decision, concluding that both adjustments were in favor of the assessee. en-us Fri, 10 Jun 2016 00:00:00 +0530 Mon, 20 Jun 2016 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329034 The Court ruled in favor of the assessee on both issues. It held that income from lab sample tests should be included for computing the deduction under Section 80IA. Additionally, sales tax and excise duty should be excluded from the total turnover for the purpose of deduction under Section 80HHC, even after the insertion of Section 145A. The Court affirmed the Tribunal's decision, concluding that both adjustments were in favor of the assessee. Case-Laws Income Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329034