https://www.taxtmi.com/caselaws?id=186228 The Tribunal partly allowed the appeal, providing specific directions on various issues. The inclusion of labour charges of the Koramangala unit in total turnover for deduction u/s 80HHC was remanded for fresh consideration. Sales tax refund was not to be excluded, but miscellaneous income was upheld as non-deductible. The disallowance of car expenses and depreciation was reduced to 1/6th due to possible personal use. The levy of interest u/s 234D was deleted as it could not be applied to the relevant assessment year. The order was pronounced on 10th August, 2011. en-us Wed, 10 Aug 2011 00:00:00 +0530 Sat, 10 Sep 2016 13:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186228 The Tribunal partly allowed the appeal, providing specific directions on various issues. The inclusion of labour charges of the Koramangala unit in total turnover for deduction u/s 80HHC was remanded for fresh consideration. Sales tax refund was not to be excluded, but miscellaneous income was upheld as non-deductible. The disallowance of car expenses and depreciation was reduced to 1/6th due to possible personal use. The levy of interest u/s 234D was deleted as it could not be applied to the relevant assessment year. The order was pronounced on 10th August, 2011. Case-Laws Income Tax Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186228