https://www.taxtmi.com/caselaws?id=185310 The Court ruled in favor of the assessee on the first issue, directing the exclusion of excise duty from the total turnover for deduction u/s. 80HHC. On the second issue, it partially sided with the assessee regarding the expenditure on building repairs, categorizing certain expenses as revenue and others as capital expenditure. Consequently, the Court partly allowed the Tax Appeal, modifying the Tribunal's decision. en-us Mon, 22 Dec 2014 00:00:00 +0530 Tue, 09 Aug 2016 12:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185310 The Court ruled in favor of the assessee on the first issue, directing the exclusion of excise duty from the total turnover for deduction u/s. 80HHC. On the second issue, it partially sided with the assessee regarding the expenditure on building repairs, categorizing certain expenses as revenue and others as capital expenditure. Consequently, the Court partly allowed the Tax Appeal, modifying the Tribunal's decision. Case-Laws Income Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185310